Skip to content
Georgia Commons
Menu

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 9. MOTOR FUEL AND ROAD TAXES · Article 1. MOTOR FUEL TAX

48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.

Active

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

  1. (a)

    It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.#

  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. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.

Cross references

False swearing generally, § 16-10-71.

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-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 59; merge action: carried; file SHA-256 7933c78e4182.