GA Code § 48-8-7 - Violation of Article.

Section 48-8-7 - Violation of Article.Section 48-8-7 - Violation of Article.

Section 48-8-6 - Prohibition of Political Subdivisions From Imposing Various Taxes; Ceiling on Local Sales and Use Taxes; Taxation of Mobile Telecommunications.Section 48-8-8 - Filing False or Fraudulent Return by Dealer Under Article.

(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees.

(b) In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.

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