---
title: O.C.G.A. § 48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article.
collection: code
id: 48-8-12
cite_as: O.C.G.A. § 48-8-12 (2025)
canonical_url: https://georgiacommons.org/code/48-8-12
md_url: https://georgiacommons.org/code/48-8-12.md
text_url: https://georgiacommons.org/code/48-8-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=808
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.
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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 / SALES AND USE TAXES / STATE SALES AND USE TAX / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article.

(a) With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination of its books, records, and other documents by the commissioner as provided by law.

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

## History

Ga. L. 1951, p. 360, § 17; Code 1933, § 91A-9938, enacted by Ga. L. 1978, p. 309, § 2.