---
title: O.C.G.A. § 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.
collection: code
id: 48-1-4
cite_as: O.C.G.A. § 48-1-4 (2025)
canonical_url: https://georgiacommons.org/code/48-1-4
md_url: https://georgiacommons.org/code/48-1-4.md
text_url: https://georgiacommons.org/code/48-1-4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=32
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: REVENUE AND TAXATION / GENERAL PROVISIONS
---

# O.C.G.A. § 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.

(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.

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

## History

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