Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Artículo 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-59. Failure to collect taxes; punishment.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

(a)
It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees.#
(b)
In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-13-59, enacted by Ga. L. 2000, p. 1325, § 4.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, página 245; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.