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O.C.G.A. § 48-5-51 — Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty | Georgia Code

O.C.G.A. § 48-5-51 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 2 PROPERTY TAX EXEMPTIONS AND DEFERRAL

48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.

It shall be unlawful for any person to:
1. Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50;
2. Make any false statement or false representation of a material fact in support of a claim for exemption under Code Sections 48-5-44 through 48-5-50; or
3. Assist another knowingly in the preparation of any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50, or enter into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage, or otherwise.
Any person who violates this Code section shall be guilty of a misdemeanor. In addition, the property shall be taxed in an amount double the tax otherwise to be paid.

(Ga. L. 1937-38, Ex. Sess., p. 145, § 11; Code 1933, § 91A-9906, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 37 C.J.S., Fraud, §§ 12 et seq., 20, 25, 115, 123, 124, 132 et seq., 154 et seq. 84 C.J.S., Taxation, § 542 et seq. 85 C.J.S., Taxation, §§ 1715, 1723 et seq. 1742, 1785.

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.