Unlawful Returns; 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. Unlawful Returns; Punishment

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  1. It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
  2. 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 less than $100.00 nor more than $300.00 or confinement in the county jail for not less than 30 days nor more than three months, or both fine and confinement.

(Code 1981, §48-13-60, enacted by Ga. L. 2000, p. 1325, § 4.)

OPINIONS OF THE ATTORNEY GENERAL

Fingerprinting of offenders required.

- Violation of O.C.G.A. § 48-13-60 is an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.


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