Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-142, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.
Penalty for violations
O.C.G.A. § 48-13-142, under EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION.
O.C.G.A. § 48-13-142