Section 48-13-61 - Failure to furnish return; punishment(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.