GA Code § 48-8-60 - Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty.

Section 48-8-60 - Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty.Section 48-8-60 - Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty.

Section 48-8-59 - Dealer’s Certificate of Registration; Application Process and Conditions; Renewal Fee Following Revocation or Suspension.Section 48-8-61 - Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property.

(a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked. (b) Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.

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