---
title: O.C.G.A. § 48-6-9. Failure to collect, account for, and pay over tax imposed by article; penalty.
collection: code
id: 48-6-9
cite_as: O.C.G.A. § 48-6-9 (2025)
canonical_url: https://georgiacommons.org/code/48-6-9
md_url: https://georgiacommons.org/code/48-6-9.md
text_url: https://georgiacommons.org/code/48-6-9/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=940
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/48-6-8.md
next: https://georgiacommons.org/code/48-6-10.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 / TAXATION OF INTANGIBLES / REAL ESTATE TRANSFER TAX
---

# O.C.G.A. § 48-6-9. Failure to collect, account for, and pay over tax imposed by article; penalty.

(a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.

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

## History

Ga. L. 1967, p. 788, § 10; Code 1933, § 91A-9914, enacted by Ga. L. 1978, p. 309, § 2.