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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 1 - General Provisions
§ 48-7-3. Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty
Universal Citation:
GA Code § 48-7-3 (2021)
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- 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.
- 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.
(Ga. L. 1931, Ex. Sess., p. 24, § 49; Code 1933, § 92-9912; Code 1933, § 91A-9931, enacted by Ga. L. 1978, p. 309, § 2.)
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