Georgia § 48-13-59 - Failure to collect taxes; punishment.
Full text of Georgia Official Code of Georgia Annotated § 48-13-59 — Failure to collect taxes; punishment., with citation guidance and answers to common questions.
§ 48-13-59. Failure to collect taxes; punishment.
It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both. (Code 1981, § 48-13-59 , enacted by Ga. L. 2000, p. 1325, § 4.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-13-59
What does Official Code of Georgia Annotated § 48-13-59 cover?
Section 48-13-59 ("Failure to collect taxes; punishment.") 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 § 48-13-59?
A common citation format is "Official Code of Georgia Annotated § 48-13-59" (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 § 48-13-59 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.