Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(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/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.