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 48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
Latest version.
- (a) 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.
(b) 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.