Georgia § 48-9-46 Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty

Georgia Statutes

§ 48-9-46 — Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty

Georgia § 48-9-46

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This text of Georgia § 48-9-46 (Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; 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. § 48-9-46 (2026).

Text

(a)It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article.

(b)It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law.

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

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(a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article. (b) It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law. (c) Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.