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2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 1 - Real Estate Transfer Tax
§ 48-6-10. Evasion of Tax Imposed by Article; Penalty

Universal Citation:
GA Code § 48-6-10 (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  1. It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

History. Ga. L. 1967, p. 788, § 11; Code 1933, § 91A-9915, enacted by Ga. L. 1978, p. 309, § 2.

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