06 LC 18
5416
House
Bill 1506
By:
Representatives Houston of the
170th,
Burkhalter of the
50th,
Ehrhart of the
36th,
Royal of the
171st,
Harbin of the
118th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to imposition, rate, collection, and assessment of
state sales and use tax, so as to prohibit certain sales at any business
location where the state revenue commissioner has revoked such business
locatiońs
certificate of registration; to provide for criminal penalties; to provide an
effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment of state
sales and use tax, is amended by striking Code Section 48-8-62, relating to
revocation or suspension of certificate of registration, and inserting in its
place a new Code Section 48-8-62 to read as follows:
"48-8-62.
(a)
Whenever any person fails to comply with any provision of this article or with
any rule or regulation of the commissioner relating to this article, the
commissioner, upon hearing, after giving the person ten
dayś
notice in writing specifying the time and place of hearing and requiring him to
show cause why his certificate of registration should not be revoked, may revoke
or suspend any one or more of the certificates of registration held by the
person. The notice may be served in person or by registered or certified mail or
statutory overnight delivery directed to the last known address of the
person.
(b)(1)
Each place of business for which a certificate of registration has been revoked
by the commissioner pursuant to subsection (a) of this Code section shall, for a
period of five years commencing from the date of such certificate revocation, be
prohibited from selling any alcoholic beverages at such place of business and
prohibited from selling any lottery tickets authorized under Chapter 27 of Title
50.
(2)
Any person who violates paragraph (1) of this subsection shall be guilty of a
misdemeanor."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.