Georgia Statutes
§ 48-5-159 — False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty
Georgia § 48-5-159
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-159 (False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-5-159 (2026).
Text
(a)It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.
(b)Any person who violates subsection (a) of this Code section commits the offense of false swearing.
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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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-5-159, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-159.