GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 1. STATE SALES AND USE TAX |
Part 2. IMPOSITION, RATE, COLLECTION, AND ASSESSMENT |
Section 48-8-37. Violation of Code Section 48-8-36; penalty
Latest version.
- (a) It shall be unlawful for any person to violate Code Section 48-8-36.
(b) Any person who violates Code Section 48-8-36 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $250.00 or imprisonment in the county jail for not more than three months, or both. Any person who is convicted of a second or subsequent violation of Code Section 48-8-36 shall be punished by a fine of $500.00 and imprisonment for six months.
Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-9935, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.