Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
(a)It shall be unlawful for any wholesale dealer or jobber…#
(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53.
(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. History. Ga. L. 1951, p. 360, § 16; Code 1933, § 91A-9937, enacted by Ga. L. 1978, p. 309, § 2. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 222.