(a) It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to: (1) Pay the tax;(2) Make the return;(3) Keep the records; or(4) When requested to do so by the commissioner:(A) Supply the information; or(B) Exhibit the books or records.(b) In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Georgia Legal Code