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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 9. MOTOR FUEL AND ROAD TAXES · Article 2. ROAD TAX ON MOTOR CARRIERS

48-9-46. Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.

Active

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

  1. (a)

    It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article.#

  2. (b)

    It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law.#

  3. (c)

    Any person who violates subsection (a) or subsection (b) 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. 1968, p. 360, § 17; Code 1933, § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12.

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, pages 82 to 83; merge action: carried; file SHA-256 7933c78e4182.