History. Code 1981, § 48-13-126 , enacted by Ga. L. 2013, p. 787, § 7/HB 250.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-111. Creation of Special Districts
§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy
§ 48-13-113. Notice of Meeting to Determine Levy
§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District
§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations
§ 48-13-118. Separate Revenue Schedule Required
§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return
§ 48-13-122. Authority to Waive Penalties
§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest
§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment
§ 48-13-125. False or Fraudulent Return; Penalty
§ 48-13-126. Failure or Refusal to Furnish Return; Punishment
§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment