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O.C.G.A. § 48-8-60 — Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty | Georgia Code
O.C.G.A. § 48-8-60 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

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.

  1. 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.
  2. 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, § 46.

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This Georgia Code resource is curated by Graham Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.