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. History. Ga. L. 1935, p. 11, § 22; Code 1933, § 91A-9903, enacted by Ga. L. 1978, p. 309, § 2.