GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS |
Section 48-13-62. Failure to keep and open records; punishment
Latest version.
- (a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Code 1981, § 48-13-62, enacted by Ga. L. 2000, p. 1325, § 4.