Georgia § 48-13-58 - 1. Criminal penalties for failure to make return or pay taxes.
Full text of Georgia Official Code of Georgia Annotated § 48-13-58 — 1. Criminal penalties for failure to make return or pay taxes., with citation guidance and answers to common questions.
§ 48-13-58. 1. Criminal penalties for failure to make return or pay taxes.
It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article. If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years. (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.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-13-58
What does Official Code of Georgia Annotated § 48-13-58 cover?
Section 48-13-58 ("1. Criminal penalties for failure to make return or pay taxes.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-13-58?
A common citation format is "Official Code of Georgia Annotated § 48-13-58" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-13-58 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.