As an alternative to and in addition to any civil or criminal enforcement of this article, the state revenue commissioner by and through the Department of Revenue is authorized to enforce the provisions of this article and any order issued pursuant to the enforcement of this article.Amended by 2005 Ga. Laws 68,§ 4-4, eff. 7/1/2005.Amended by 2003 Ga. Laws 189, § 2, eff. 7/1/2003.
Georgia Legal Code