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Official Code of Georgia Annotated

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

48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty.

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

  1. (a)

    It shall be unlawful for any person, willfully and with intent to defraud the state, to:#

    1. (1)

      File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;#

    2. (2)

      Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or#

    3. (3)

      By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.#

  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. 1937-38, Ex. Sess., p. 77, § 43; Code 1933, § 91A-9902, 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 33; merge action: carried; file SHA-256 bb15f8d0d693.