---
title: O.C.G.A. § 48-13-124. Willful failure to collect tax; misdemeanor; punishment.
collection: code
id: 48-13-124
cite_as: O.C.G.A. § 48-13-124 (2025)
canonical_url: https://georgiacommons.org/code/48-13-124
md_url: https://georgiacommons.org/code/48-13-124.md
text_url: https://georgiacommons.org/code/48-13-124/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=273
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-13.md
previous: https://georgiacommons.org/code/48-13-123.md
next: https://georgiacommons.org/code/48-13-125.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON SALE OR USE OF ENERGY
---

# O.C.G.A. § 48-13-124. Willful failure to collect tax; misdemeanor; punishment.

(a) It shall be unlawful for any dealer to knowingly and willfully 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.

(b) 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 of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.

## History

Code 1981, § 48-13-124, enacted by Ga. L. 2013, p. 787, § 7/HB 250.