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2020 Georgia Code
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
Universal Citation:
GA Code § 48-9-46 (2020)
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- 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.
- 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.
- Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.
(Ga. L. 1968, p. 360, § 17; Code 1933, § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12.)
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