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

O.C.G.A. § 48-1-7 (2019)

Fraudulent use of exemption certificate to evade taxes; penalty

✓ 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.
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(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

History

Ga. L. 1935, p. 11, § 22; Code 1933,

§ 91A-9903, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 512, 513, 514.

C.J.S. 37 C.J.S., Fraud, §§ 30 et seq., 105 et seq. 85 C.J.S., Taxation, § 1806 et seq.