---
title: O.C.G.A. § 48-13-61. Failure to furnish return; punishment.
collection: code
id: 48-13-61
cite_as: O.C.G.A. § 48-13-61 (2025)
canonical_url: https://georgiacommons.org/code/48-13-61
md_url: https://georgiacommons.org/code/48-13-61.md
text_url: https://georgiacommons.org/code/48-13-61/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=246
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/48-13-60.md
next: https://georgiacommons.org/code/48-13-62.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 ROOMS, LODGINGS, AND ACCOMMODATIONS
---

# O.C.G.A. § 48-13-61. Failure to furnish return; punishment.

(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.

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

## History

Code 1981, § 48-13-61, enacted by Ga. L. 2000, p. 1325, § 4.