TITLE 48
REVENUE AND TAXATION
ARTICLE 1
STATE SALES AND USE TAX
48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
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It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked.
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Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.
(Ga. L. 1951, p. 360, § 24; Code 1933, § 91A-9942, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 51 Am. Jur. 2d, Licenses and Permits,
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46.