---
title: O.C.G.A. § 48-8-124. Enforcement.
collection: code
id: 48-8-124
cite_as: O.C.G.A. § 48-8-124 (2025)
canonical_url: https://georgiacommons.org/code/48-8-124
md_url: https://georgiacommons.org/code/48-8-124.md
text_url: https://georgiacommons.org/code/48-8-124/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=993
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/48-8.md
previous: https://georgiacommons.org/code/48-8-123.md
next: https://georgiacommons.org/code/48-8-140.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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)
---

# O.C.G.A. § 48-8-124. Enforcement.

The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall have authority to bring enforcement actions, either civil or criminal, in his or her discretion as may be appropriate to enforce compliance with this part.

## History

Code 1981, § 48-8-124, enacted by Ga. L. 2012, p. 954, § 3/SB 332.