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O.C.G.A. § 48-9-46 — Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty | Georgia Code
O.C.G.A. § 48-9-46 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.

ARTICLE 2 ROAD TAX ON MOTOR CARRIERS

48-9-46. Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.

  1. It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article.
  2. It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law.
  3. Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.

(Ga. L. 1968, p. 360, § 17; Code 1933, § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12.)

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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.