GA Code § 48-8-48 - Penalty for Violation of Code Section 48-8-46 or 48-8-47.
Section 48-8-47 - Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons.Section 48-8-49 - Dealers’ Returns as to Gross Proceeds of Sales and Purchases; Returns Based on Estimated Tax Liability; Returns as to Rentals or Leases; Granting of Extensions.
(a) It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47.
(b) Any person who violates Code Section 48-8-46 or 48-8-47 shall be guilty of a misdemeanor.
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