One Click Case Law for § 48-13-62
O.C.G.A. § 48-13-61 <-- --> O.C.G.A. §48-13-63

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS
§ 48-13-62 - Failure to keep and open records; punishment

O.C.G.A. 48-13-62 (2010)
48-13-62. Failure to keep and open records; punishment


(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.