Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
Article 7 - EXCISE TAX ON CONSUMER FIREWORKS
Section 48-13-132 - Civil penalty for violations

Ga. Code § 48-13-132

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-13-132 - Civil penalty for violations

A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.

OCGA § 48-13-132

Added by 2015 Ga. Laws 50,§ 9, eff. 7/1/2015.