O.C.G.A.

O.C.G.A. § 48-9-11 (2019)

Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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 falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.

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

History

Ga. L. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

Cross references. False swearing generally, § 16-10-71.

RESEARCH REFERENCES C.J.S. 70 C.J.S., Perjury, §§ 2, 3, 5 et seq.