Georgia Statutes
§ 48-1-7 — Fraudulent use of exemption certificate to evade taxes; penalty
Georgia·Title 48
(a)It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.
(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
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Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions