A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

← [Effective until July 1, 2022] Excise tax imposed; rate of taxation; allocation of moneys collected from tax on consumer fireworks to various purposes; payment.Promulgation of rules and regulations. →

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Axiom
Georgia
Statutes
Title 48
§ 48-13-132

Civil penalty for violations.

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