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Official Code of Georgia Annotated

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

48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty.

Active

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

  1. (a)

    It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.#

  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. 1935, p. 11, § 22; Code 1933, § 91A-9903, 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 34; merge action: carried; file SHA-256 bb15f8d0d693.