False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty
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Law
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Georgia Code
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Revenue and Taxation
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Ad Valorem Taxation of Property
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County Tax Officials and Administration
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Tax Collectors
- False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty
- 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.
- Any person who violates subsection (a) of this Code section commits the offense of false swearing.
(Ga. L. 1892, p. 89, § 1; Penal Code 1895, § 265; Penal Code 1910, § 268; Code 1933, § 92-9921; Code 1933, § 91A-9912, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
C.J.S.
- 85 C.J.S., Taxation, §§ 1135, 1148.
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