Georgia CommonsTítulo 48. REVENUE AND TAXATION · Capítulo 7. INCOME TAXES · Artículo 1. GENERAL PROVISIONS
48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
- (a)
With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.#
- (b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.#
History
Ga. L. 1931, Ex. Sess., p. 24, § 49; Code 1933, § 92-9912; Code 1933, § 91A-9931, enacted by Ga. L. 1978, p. 309, § 2.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, página 36; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.