---
title: O.C.G.A. § 48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty.
collection: code
id: 48-1-7
cite_as: O.C.G.A. § 48-1-7 (2025)
canonical_url: https://georgiacommons.org/code/48-1-7
md_url: https://georgiacommons.org/code/48-1-7.md
text_url: https://georgiacommons.org/code/48-1-7/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=34
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.
up: https://georgiacommons.org/code/48-1.md
previous: https://georgiacommons.org/code/48-1-6.md
next: https://georgiacommons.org/code/48-1-8.md
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. § 48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty.

(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.

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

## History

Ga. L. 1935, p. 11, § 22; Code 1933, § 91A-9903, enacted by Ga. L. 1978, p. 309, § 2.