---
title: O.C.G.A. § 48-6-67. Violation of Code Section 48-6-66; penalty.
collection: code
id: 48-6-67
cite_as: O.C.G.A. § 48-6-67 (2025)
canonical_url: https://georgiacommons.org/code/48-6-67
md_url: https://georgiacommons.org/code/48-6-67.md
text_url: https://georgiacommons.org/code/48-6-67/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=954
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/48-6.md
previous: https://georgiacommons.org/code/48-6-66.md
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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 / TAXATION OF INTANGIBLES / INTANGIBLE RECORDING TAX
---

# O.C.G.A. § 48-6-67. Violation of Code Section 48-6-66; penalty.

(a) It shall be unlawful for any person willfully to violate Code Section 48-6-66.

(b) Any person who violates Code Section 48-6-66 shall be guilty of a misdemeanor.

## History

Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 16; Code 1933, § 91A-9917, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4.