TITLE 48
REVENUE AND TAXATION
ARTICLE 1
REAL ESTATE TRANSFER TAX
48-6-10. Evasion of tax imposed by article; penalty.
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It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.
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Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
(Ga. L. 1967, p. 788, § 11; Code 1933, § 91A-9915, enacted by Ga. L. 1978, p. 309, § 2.)