GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL |
Part 1. TAX EXEMPTIONS |
Section 48-5-53. Falsification of information required by Code Section 48-5-52; penalty
Latest version.
- (a) It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to age, income, or otherwise.
(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing.
Ga. L. 1974, p. 183, § 6; Code 1933, § 91A-9907, enacted by Ga. L. 1978, p. 309, § 2.