Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 7. TAXATION OF CONSUMER FIREWORKS

48-13-132. Civil penalty for violations.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 277; merge action: carried; file SHA-256 7933c78e4182.