O.C.G.A.

O.C.G.A. § 48-8-7 (2019)

Violation of article

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees.

(b) In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.

History

Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-9934, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 181, § 1/HB 1506.

Annotations

Editor’s notes. Ga. L. 2006, p. 181, § 5/HB 1506, not

codified by the General Assembly, provides that: “This Act shall not apply to any offense committed before July 1, 2006. Any such offense shall be punishable as provided by the statute in effect at the time the offense was committed.”

JUDICIAL DECISIONS Seller or dealer ultimately responsible for collection even though ultimate liability for payment is on purchaser. - Although the ultimate liability for payment of sales and use tax falls upon the purchaser, and although in the event of a failure to pay, the commissioner may proceed against either the purchaser or seller, it is

nevertheless the intent of the law that the seller or dealer is the entity responsible for collecting and forwarding the tax, and the dealer’s failure to do so subjects the dealer to both civil and criminal penalties in addition to the tax liability. Dittler Bros. v. AMR Int’l, Inc., 142 Ga. App. 570, 236 S.E.2d 544, 1977 Ga. App. LEXIS 1701 (1977).

OPINIONS OF THE ATTORNEY GENERAL Fingerprinting required for violators. - Those charged with offenses

under

§ 48-8-7

are

fingerprinted. 2007 Op. Att’y Gen. No. 2007-1. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 222. ALR. Retailer’s failure to pay to government

sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068.

Notes of Decisions

Cited in 2 cases, 1988–2017 · leading case: Bellsouth Telecomm., LLC Et Al. v. Cobb Cnty. Et Al., 802 S.E.2d 686 (Ga. Ct. App. 2017).

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Bellsouth Telecomm., LLC Et Al. v. Cobb Cnty. Et Al., 802 S.E.2d 686 (Ga. Ct. App. 2017). · cites it 4× “, OCGA § 48-8-7 5 In their supplemental brief, the Counties argue that Section 14 (b) of the Senate Bill 222 from the 2017 legislative session indicates that the General Assembly intended to preserve an implied cause of action under the 9-1-1 Act.”

Outdoor Displays Welding & Fabrication, Inc. v. U.S. Enter., Inc. (In re Outdoor Displays Welding & Fabrication, Inc.), 84 B.R. 260 (D. Ga. 1988). · cites it 2× “Corey has urged that since it is a crime for the seller to fail to collect sales tax for the benefit of the State of Georgia, see, O.C.G.A. § 48-8-7, the court cannot construe the contracts to authorize Outdoor Displays to take advantage of its wrong.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.