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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 1 - GENERAL PROVISIONS
§ 48-1-7 - Fraudulent use of exemption certificate to evade taxes; penalty

O.C.G.A. 48-1-7 (2010)
48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty


(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.

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

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