GEORGIA STATUTES AND CODES
§ 15-21-134 - Refusal to pay sums as provided in this article
O.C.G.A. 15-21-134 (2010)
15-21-134. Refusal to pay sums as provided in this article
Any person whose duty it is to collect and remit the sums provided for in this article who refuses to so remit shall be guilty of a misdemeanor.
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