Skip to content
Georgia Commons
Menu

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 1. GENERAL PROVISIONS

48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose.#

  2. (b)

    Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1961, p. 452, § 1; Code 1933, § 91A-9901, enacted by Ga. L. 1978, p. 309, § 2.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 32; merge action: carried; file SHA-256 bb15f8d0d693.