GA Code § 48-13-142 - Penalty for Violations.

Section 48-13-142 - Penalty for Violations.
Section 48-13-141 - Excise Tax on For-hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment.Section 48-13-143 - Quarterly Reporting Requirement.

Any for-hire ground transport service provider that 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.

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