State Codes and Statutes
Statutes > Georgia > Title-48 > Chapter-11 > 48-11-29O.C.G.A. 48-11-29 (2010)
48-11-29. Swearing and testifying falsely with respect to matters governed by chapter; penalty
(a) It shall be unlawful for any person to:
(1) Knowingly swear to or affirm any false or fraudulent statement with intent to evade the payment of any tax imposed by this chapter; or
(2) Under oath, testify falsely at any hearing held pursuant to this chapter.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
