GA Code § 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty.

Section 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty.Section 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty.

Section 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner.Section 48-8-55 - Appearance Before Commissioner of Dealer Who Fails to File Return or Files False or Fraudulent Return; Notice; Presumption of Correctness of Commissioner’s Assessment.

(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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