Authority to waive penalties. Failure to make returns or pay full amount of tax; penalties and interest. Willful failure to collect tax; misdemeanor; punishment. False or fraudulent return; penalty. Failure or refusal to furnish return; punishment. Willful failure to keep records or open records to inspection; punishment. Violation of article; punishment. Article 7 Taxation of Consumer Fireworks 48-13-130. 48-13-131. 48-13-132.
Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations
O.C.G.A. § 48-13-128, under SPECIFIC, BUSINESS, AND OCCUPATION TAXES.
O.C.G.A. § 48-13-128