TITLE 48
REVENUE AND TAXATION
ARTICLE 2
PROPERTY TAX EXEMPTIONS AND DEFERRAL
48-5-53. Falsification of information required by Code Section 48-5-52; penalty.
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It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to age, income, or otherwise.
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Any person who violates subsection (a) of this Code section commits the offense of false swearing.
(Ga. L. 1974, p. 183, § 6; Code 1933, § 91A-9907, enacted by Ga. L. 1978, p. 309, § 2.)
Cross references.
- Penalty for false swearing,
§
16-10-71.