---
title: O.C.G.A. § 48-13-125. False or fraudulent return; penalty.
collection: code
id: 48-13-125
cite_as: O.C.G.A. § 48-13-125 (2025)
canonical_url: https://georgiacommons.org/code/48-13-125
md_url: https://georgiacommons.org/code/48-13-125.md
text_url: https://georgiacommons.org/code/48-13-125/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=274
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/48-13.md
previous: https://georgiacommons.org/code/48-13-124.md
next: https://georgiacommons.org/code/48-13-126.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 / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON SALE OR USE OF ENERGY
---

# O.C.G.A. § 48-13-125. False or fraudulent return; penalty.

(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.

## History

Code 1981, § 48-13-125, enacted by Ga. L. 2013, p. 787, § 7/HB 250.