GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 1. GENERAL PROVISIONS |
Section 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty
Latest version.
- (a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Ga. L. 1961, p. 452, § 1; Code 1933, § 91A-9901, enacted by Ga. L. 1978, p. 309, § 2.