State Codes and Statutes
Statutes > Georgia > Title-48 > Chapter-1 > 48-1-7O.C.G.A. 48-1-7 (2010)
48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty
(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
