---
title: O.C.G.A. § 43-12-9. Utilization of certificate of exemption by person other than lawful holder.
collection: code
id: 43-12-9
cite_as: O.C.G.A. § 43-12-9 (2025)
canonical_url: https://georgiacommons.org/code/43-12-9
md_url: https://georgiacommons.org/code/43-12-9.md
text_url: https://georgiacommons.org/code/43-12-9/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t43-ch1-32-(v30)-2022-pdf.pdf?sfvrsn=921d056f_0#page=466
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / DISABLED VETERANS AND BLIND PERSONS ENGAGING IN PEDDLING, OPERATING BUSINESSES, OR PRACTICING PROFESSIONS
---

# O.C.G.A. § 43-12-9. Utilization of certificate of exemption by person other than lawful holder.

No person receiving a certificate of exemption from the commissioner of veterans service shall allow the use of his or her name or the use of his or her certificate by any other person for carrying on any business or profession in this state for the purpose of avoiding any tax levied by the state or any county or municipality in this state. Any person allowing his or her certificate of exemption to be used in violation of this Code section shall be subject to having his or her certificate canceled by the commissioner of veterans service. Any person attempting to operate any business or profession under a certificate of exemption issued under this chapter who is not the true and lawful holder of such certificate shall be guilty of a misdemeanor.

## History

Code 1868, § 569; Code 1873, § 534; Code 1882, § 534; Ga. L. 1882-83, p. 64, § 1; Ga. L. 1889, p. 50, § 1; Ga. L. 1890-91, p. 63, § 1; Ga. L. 1895, p. 19, § 1; Civil Code 1895, § 1642; Ga. L. 1897, p. 24, § 1; Ga. L. 1898, p. 46, § 1; Civil Code 1910, § 1888; Ga. L. 1918, p. 116, § 1; Ga. L. 1919, p. 91, § 1; Code 1933, § 84-2011; Ga. L. 1935, p. 163, § 3; Ga. L. 1943, p. 617, § 4; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 8; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 19; Ga. L. 1996, p. 1268, § 1.

## Editor's Notes

Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Georgia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I.