Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes

History. Code 1981, § 48-13-58.1 , enacted by Ga. L. 2002, p. 523, § 1.
Editor’s notes.
Ga. L. 2002, p. 523, § 2, not codified by the General Assembly, provides that this Code section is applicable with respect to offenses committed on or after July 1, 2002. Prior law shall continue to apply with respect to any offense committed prior to July 1, 2002.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations

§ 48-13-50. Purpose

§ 48-13-50.1. Creation of Special Districts

§ 48-13-50.2. Definitions

§ 48-13-50.3. Additional Nightly Tax Levied on Public Accommodations; Collection and Remittance by Innkeepers; Exemptions; Use of Funds From Additional Taxes; Provisions for Termination

§ 48-13-50.4. Obligation of Marketplace Innkeepers to Collect and Remit Taxes; Conditions; Audits; Liability; Exceptions

§ 48-13-51. County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows

§ 48-13-52. Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate

§ 48-13-53. Procedures

§ 48-13-53.1. Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money

§ 48-13-53.2. Tax Returns and Remittances

§ 48-13-53.3. Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax

§ 48-13-53.4. Records and Books

§ 48-13-53.5. Assessments

§ 48-13-53.6. Unpaid Tax

§ 48-13-54. Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds

§ 48-13-55. Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies

§ 48-13-56. Annual Report to Department of Community Affairs

§ 48-13-56.1. Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members

§ 48-13-57. Provisions Applying to Taxes

§ 48-13-58. Penalties Added to Tax for Failure to Pay

§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes

§ 48-13-59. Failure to Collect Taxes; Punishment

§ 48-13-60. Unlawful Returns; Punishment

§ 48-13-61. Failure to Furnish Return; Punishment

§ 48-13-62. Failure to Keep and Open Records; Punishment

§ 48-13-63. Other Violations; Punishment