The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall have authority to bring enforcement actions, either civil or criminal, in his or her discretion as may be appropriate to enforce compliance with this part.
History. Code 1981, § 48-8-124 , enacted by Ga. L. 2012, p. 954, § 3/SB 332.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-111.1. Application of Part to Consolidated Government
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
§ 48-8-114. Sales Tax Return Requirements
§ 48-8-115. Disbursement of Tax Proceeds
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt