TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 3 COUNTY TAX OFFICIALS AND ADMINISTRATION

48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.

1. It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.
2. Any person who violates subsection (a) of this Code section commits the offense of false swearing.

(Ga. L. 1892, p. 89, § 1; Penal Code 1895, § 265; Penal Code 1910, § 268; Code 1933, § 92-9921; Code 1933, § 91A-9912, enacted by Ga. L. 1978, p. 309, § 2.)