---
title: O.C.G.A. § 48-5-53. Falsification of information required by Code Section 48-5-52; penalty.
collection: code
id: 48-5-53
cite_as: O.C.G.A. § 48-5-53 (2025)
canonical_url: https://georgiacommons.org/code/48-5-53
md_url: https://georgiacommons.org/code/48-5-53.md
text_url: https://georgiacommons.org/code/48-5-53/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=542
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/48-5.md
previous: https://georgiacommons.org/code/48-5-52.1.md
next: https://georgiacommons.org/code/48-5-54.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 / AD VALOREM TAXATION OF PROPERTY / PROPERTY TAX EXEMPTIONS AND DEFERRAL / TAX EXEMPTIONS
---

# O.C.G.A. § 48-5-53. Falsification of information required by Code Section 48-5-52; penalty.

(a) It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to age, income, or otherwise.

(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing.

## History

Ga. L. 1974, p. 183, § 6; Code 1933, § 91A-9907, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Penalty for false swearing, § 16-10-71.