Georgia Code Title 48. Revenue and Taxation § 48-1-7

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(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.

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

Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-1-7 - last updated April 14, 2021 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-1-7.html/


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