Official Code of Georgia Annotated

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.

Active

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

(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.#

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, § 48-13-62, enacted by Ga. L. 2000, p. 1325, § 4.

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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 246; merge action: carried; file SHA-256 7933c78e4182.