Failure to keep or make available, §48-13-127. Remitting taxes collected, §48-13-119. 392 INDEX EXCISE TAXES —Cont’d Energy, sale or use —Cont’d Dealers —Cont’d Returns, §48-13-119. Failure to file, §48-13-120. Criminal enforcement, §48-13-126. Fraudulent or otherwise false returns, §48-13-125. Violation of provisions, punishment not specified, §48-13-128. Definitions, §48-13-110. Effective date of tax, §48-13-116. Fraudulent or otherwise false returns, §48-13-125. Interest.
Recordkeeping, §48-13-121
O.C.G.A. § 48-13-123 — under Title 48.
O.C.G.A. § 48-13-123