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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 9 - MOTOR FUEL AND ROAD TAXES
ARTICLE 1 - MOTOR FUEL TAX
§ 48-9-11 - Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty
O.C.G.A. 48-9-11 (2010)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.
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