Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Motor Fuel and Road Taxes
  5. Motor Fuel Tax
  6. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty

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  1. It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Ga. L. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.)

Cross references.

- False swearing generally, § 16-10-71.

RESEARCH REFERENCES

C.J.S.

- 70 C.J.S., Perjury, §§ 2, 3, 5 et seq.


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