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(b) In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both. History. Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-9934, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 181, § 1/HB 1506. Editor’s notes. Ga. L. 2006, p. 181, § 5/HB 1506, not codified by the General Assembly, provides that: “This Act shall not apply to any offense committed before July 1, 2006. Any such offense shall be punishable as provided by the statute in effect at the time the offense was committed.” JUDICIAL DECISIONS Seller or dealer ultimately responsible for collection even though ultimate liability for payment is on purchaser. — Although the ultimate liability for payment of sales and use tax falls upon the purchaser, and although in the event of a failure to pay, the commissioner may proceed against either the purchaser or seller, it is nevertheless the intent of the law that the seller or dealer is the entity responsible for collecting and forwarding the tax, and the dealer’s failure to do so subjects the dealer to both civil and criminal penalties in addition to the tax liability. Dittler Bros. v. AMR Int'l, Inc., 142 Ga. App. 570, 236 S.E.2d 544, 1977 Ga. App. LEXIS 1701 (1977). OPINIONS OF THE ATTORNEY GENERAL Fingerprinting required for violators. — Those charged with offenses under O.C.G.A. § 48-8-7 are to be fingerprinted. 2007 Op. Att'y Gen. No. 2007-1. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 222. ALR. Retailer’s failure to pay to government sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068.