§ 24-10-5 - Production of transcript of books sought by subpoena or notice -- When allowed; oath - Georgia Statutes

O.C.G.A. 24-10-5 (2010)
24-10-5. Production of transcript of books sought by subpoena or notice -- When allowed; oath

When any person is served with a subpoena for the production of evidence or a notice to produce, seeking books in his possession to be used as testimony on the trial of any cause, if the person makes oath that he cannot produce the books required without suffering a material injury in his business and also makes or causes to be made out a full transcript from the books of all the accounts and dealings with the opposite party, has the transcript examined and sworn to by an impartial witness, and produces the same in court, he shall be deemed to have complied with the notice to produce or subpoena for the production of evidence.