History. Code 1933, § 91A-9945, enacted by Ga. L. 1980, p. 436, § 1; Ga. L. 1990, p. 780, § 1; Ga. L. 1992, p. 2411, § 10; Ga. L. 2015, p. 1219, § 21/HB 202; Ga. L. 2021, p. 564, § 3/SB 193.
The 2015 amendment, effective January 1, 2016, in paragraph (a)(2), substituted “not less than $100.00 nor more than $300.00, except that upon receipt of proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $50.00; provided, however, that in the event such person owns more than one mobile home in an individual mobile home park, then the maximum fine under this paragraph for such person with respect to such mobile home park shall not exceed $1,000.00” for “not less than $25.00 nor more than $200.00, except that upon receipt of proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $25.00” at the end.
The 2021 amendment, effective May 6, 2021, inserted “may be” in paragraph (a)(1); and substituted “as may be required by” for “provided for in” near the end of paragraph (b)(1).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes
§ 48-5-490. Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation
§ 48-5-492. Issuance of Mobile Home Location Permits; Issuance and Display of Decals
§ 48-5-493. Failure to Attach and Display Decal; Penalties; Venue for Prosecution
§ 48-5-495. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence