Failure to Collect Taxes; Punishment

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Tax on Rooms, Lodgings, and Accommodations
  6. Failure to Collect Taxes; Punishment

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  1. It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees.
  2. In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.

(Code 1981, §48-13-59, enacted by Ga. L. 2000, p. 1325, § 4.)

OPINIONS OF THE ATTORNEY GENERAL

Fingerprinting of offenders not required.

- Violation of O.C.G.A. § 48-13-59 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.

RESEARCH REFERENCES

ALR.

- Obligation of online travel companies to collect and remit hotel occupancy taxes, 61 A.L.R. 6th 387.


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