One Click Case Law for § 48-13-58-1
O.C.G.A. § 48-13-57 <-- --> O.C.G.A. §48-13-58

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS
§ 48-13-58.1 - Criminal penalties for failure to make return or pay taxes

O.C.G.A. 48-13-58.1 (2010)
48-13-58.1. Criminal penalties for failure to make return or pay taxes.


(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.
(b)(1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(2) If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.