---
title: O.C.G.A. § 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
collection: code
id: 48-9-11
cite_as: O.C.G.A. § 48-9-11 (2025)
canonical_url: https://georgiacommons.org/code/48-9-11
md_url: https://georgiacommons.org/code/48-9-11.md
text_url: https://georgiacommons.org/code/48-9-11/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=59
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/48-9.md
previous: https://georgiacommons.org/code/48-9-10.1.md
next: https://georgiacommons.org/code/48-9-12.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 / MOTOR FUEL AND ROAD TAXES / MOTOR FUEL TAX
---

# O.C.G.A. § 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.

(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.

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

## 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.