Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-13-127: Revenue and Taxation — O.C.G.A. § 48-13-127
What this law says, in plain English
A dealer subject to tax laws must knowingly and willfully keep records and allow inspection. A first violation is a high and aggravated misdemeanor punishable by up to $5,000 fine or one year imprisonment; repeat violations become felonies.
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