Failure to collect, account for, and pay over tax imposed by article; penalty
Ga
(a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.
(b) Any person who violates subsection (a) of this Code section shall
be guilty of a misdemeanor.
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.