Forms and filings prior to January 1, 1980

Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title. History. Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323. 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty. (a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1961, p. 452, § 1; Code 1933, § 91A-9901, enacted by Ga. L. 1978, p. 309, § 2. 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty. (a) It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own use or to any other person’s use with the intention of depriving the state of the funds. (b) Any person who violates subsection (a) of this Code section shall be guilty of theft by conversion and shall be punished as provided for in Code Section 16-8-12. History. Code 1933, § 91A-9901.1, enacted by Ga. L. 1980, p. 834, § 1.