Section 44-3-12. Burden of proof of exemption  


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  •    In any action, civil or criminal, where a defense is based upon any exemption provided for in this article, the burden of proving the existence of such exemption shall be upon the party raising such defense.
Code 1981, § 44-3-18, enacted by Ga. L. 1982, p. 1431, § 1; Ga. L. 1983, p. 3, § 33; Ga. L. 1990, p. 606, § 1; Code 1981, § 44-3-12, as redesignated by Ga. L. 1995, p. 993, § 1.