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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128)
Section 48-13-125 - False or fraudulent return; penalty
Universal Citation:
GA Code § 48-13-125 (2023)
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- (a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
- (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
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