Unlawful returns; punishment.
(a)It shall be unlawful for any innkeeper required by this…#
(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
(b)Any person who violates subsection (a) of this Code…#
(b) 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 less than $100.00 nor more than $300.00 or confinement in the county jail for not less than 30 days nor more than three months, or both fine and confinement. History. Code 1981, § 48-13-60, enacted by Ga. L. 2000, p. 1325, § 4. OPINIONS OF THE ATTORNEY GENERAL Fingerprinting of offenders required. — Violation of O.C.G.A. § 48-13-60 is an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.