O.C.G.A.
O.C.G.A.

O.C.G.A. § 43-12-9 (2019)

Utilization of certificate of exemption by person other than lawful holder

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

No person receiving a certificate of exemption from the commissioner of veterans service shall allow the use of his or her name or the use of his or her certificate by any other person for carrying on any business or profession in this state for the purpose of avoiding any tax levied by the state or any county or municipality in this state. Any person allowing his or her certificate of exemption to be used in violation of this Code section shall be subject to having his or her certificate canceled by the commissioner of veterans service. Any person attempting to operate any business or profession under a certificate of exemption issued under this chapter who is not the true and lawful holder of such certificate shall be guilty of a misdemeanor.

History

Code 1868, § 569; Code 1873, § 534; Code 1882, § 534; Ga. L. 1882-83, p. 64, § 1; Ga. L. 1889, p. 50, § 1; Ga. L. 189091, p. 63, § 1; Ga. L. 1895, p. 19, § 1; Civil Code 1895, § 1642; Ga. L. 1897, p. 24, § 1; Ga. L. 1898, p. 46, § 1; Civil Code 1910, § 1888; Ga. L. 1918, p. 116, § 1; Ga. L. 1919, p. 91, § 1; Code 1933, § 84-2011;

Ga. L. 1935, p. 163, § 3; Ga. L. 1943, p. 617, § 4; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 8; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 19; Ga. L. 1996, p. 1268, § 1.

Annotations

Editor’s notes. Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain

changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Geor-

gia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I.

CHAPTER 12A IGNITION INTERLOCK DEVICE PROVIDERS Sec.

Sec. Short title. Definitions. License to operate a provider center. Requirements for operating a provider center. Provider not to operate under any name deceptively similar to another; franchising or licensing to another licensed provider; restrictions on certain individuals

Cross references. Ignition interlock devices as probation condition, § 42-8-110. Court ordered installation of ignition interlock devices, § 42-8-111. Specifying provider for ignition interlock device, § 42-8-114. Administrative rules and regulations. Ignition interlock devices, Official Compilation of the Rules and Regulations of

having stake in provider center. Acts disqualifying person from operating provider center or engaging in practice of providing, installing, or monitoring ignition interlock devices. Issuance and renewal of license. Suspension of license. Rules and regulations.

the State of Georgia, Department of Driver Services, Driver License Services, Chapter 375-3-6. DUI Alcohol or drug use risk reduction program, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Driver Services, Driver Training and Driver Improvement, Chapter 375-5-6.