Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. State Sales and Use Tax
  6. Imposition, Rate, Collection, and Assessment
  7. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

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  1. 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.
  2. 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.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 51 Am. Jur. 2d, Licenses and Permits, § 46.


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