GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 9. MOTOR FUEL AND ROAD TAXES |
Article 1. MOTOR FUEL TAX |
Section 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty
Latest version.
- (a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Ga. L. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.