Section 48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty

   (a) It shall be unlawful for any person, willfully and with intent to defraud the state, to:

   (1) File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;

   (2) Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or

   (3) By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.

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

Ga. L. 1937-38, Ex. Sess., p. 77, § 43; Code 1933, § 91A-9902, enacted by Ga. L. 1978, p. 309, § 2.