Título 48. REVENUE AND TAXATION · Capítulo 9. MOTOR FUEL AND ROAD TAXES · Artículo 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.
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)
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.#
- (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.#
- (c)
Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.#
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.
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-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, páginas 82 a 83; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.