Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Ad Valorem Taxation of Property
5. Property Tax Exemptions and Deferral
6. Tax Exemptions
7. Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty

1. It shall be unlawful for any person to:
   1. Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50;
   2. Make any false statement or false representation of a material fact in support of a claim for exemption under Code Sections 48-5-44 through 48-5-50; or
   3. Assist another knowingly in the preparation of any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50, or enter into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage, or otherwise.
2. Any person who violates this Code section shall be guilty of a misdemeanor. In addition, the property shall be taxed in an amount double the tax otherwise to be paid.

(Ga. L. 1937-38, Ex. Sess., p. 145, § 11; Code 1933, § 91A-9906, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 512, 513, 514.

C.J.S.

- 37 C.J.S., Fraud, §§ 12 et seq., 20, 25, 115, 123, 124, 132 et seq., 154 et seq. 84 C.J.S., Taxation, § 542 et seq. 85 C.J.S., Taxation, §§ 1715, 1723 et seq. 1742, 1785.

Download our app to see the most-to-date content.