§ 6-103. Penalties for late reporting and payment.

The failure to make a timely report and remittance, as above provided, may render a wholesale dealer liable for a penalty equal to two percent of the total amount due during the first 30-day period following the date such report and remittance were due, and a further penalty of five percent of the amount of such remittance for each successive 30-day period, or any portion thereof, during which such report and remittance are not filed. The filing of a false or fraudulent report will render the wholesale dealer making such report liable for a penalty equal to 20 percent of the amount of the remittance which would be required under an accurate and truthful report.

(Ord. No. 05-1249, 11-2-05)

State law reference

Imposition of excise tax on malt beverages required, O.C.G.A. § 3-5-80.