(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 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.
Section: Previous 48-13-53.5 48-13-53.6 48-13-54 48-13-55 48-13-56 48-13-56.1 48-13-57 48-13-58 48-13-58.1 48-13-59 48-13-60 48-13-61 48-13-62 48-13-63 NextLast modified: October 14, 2016