§ 48-7-3 - Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty - Georgia Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-7 > Article-1 > 48-7-3

O.C.G.A. 48-7-3 (2010)
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Unlawfully Assisting the Filing of a False or Fraudulent Georgia Income Tax Return

48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty

(a) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-7 > Article-1 > 48-7-3

O.C.G.A. 48-7-3 (2010)
LexisNexis Practice Insights

Unlawfully Assisting the Filing of a False or Fraudulent Georgia Income Tax Return

48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty

(a) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.

State Codes and Statutes

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State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-7 > Article-1 > 48-7-3

O.C.G.A. 48-7-3 (2010)
LexisNexis Practice Insights

Unlawfully Assisting the Filing of a False or Fraudulent Georgia Income Tax Return

48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty

(a) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.