§ 94-62. Penalties and punishments for violation of this article.

Latest version.

(a)

Penalties. When any person fails to make a return or to pay the full amount of the tax, or when submitting a false or fraudulent return, penalties shall be imposed in accordance with O.C.G.A. § 48-13-58.

(b)

Punishments. Any person violating any of the provisions of this article shall be deemed guilty of an offense and, upon conviction thereof, shall be punished as provided in Section 1-12 except that any person in violation of O.C.G.A. § 48-13-58.1, O.C.G.A. § 48-13-59, O.C.G.A. § 48-13-60, O.C.G.A. § 48-13-61, O.C.G.A. § 48-13-62 and O.C.G.A. § 48-13-63 shall be subject to the applicable penalties and punishments specified on those sections.

(Ord. No. O-18-13, 7-16-18)

                    
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