Evasion of tax imposed by article; penalty

(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1967, p. 788, § 11; Code 1933, § 91A-9915, enacted by Ga. L. 1978, p. 309, § 2. ARTICLE 2 INTANGIBLE PERSONAL PROPERTY TAX 48-6-20 through 48-6-44. [Reserved]. History. Code 1882, § 798; Civil Code 1895, § 762; Civil Code 1910, § 998; Ga. L. 1913, p. 122, § 1; Ga. L. 1919, p. 82, § 1; Code 1933, § 92-201; Ga. L. 1937-38, Ex. Sess., p. 156, §§ 1–8, 10, 11, 13; Ga. L. 1937-38, Ex. Sess., p. 170, § 1; Ga. L. 1939, p. 100, § 1; Ga. L. 1943, p. 105, § 1; Ga. L. 1943, p. 348, § 1; Ga. L. 1946, p. 12, § 1; Ga. L. 1947, p. 1183, §§ 1, 2; Ga. L. 1949, p. 1050, §§ 1, 2; Ga. L. 1950, p. 74, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 453, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 379, §§ 1, 2; Ga. L. 1955, p. 262, § 1; Ga. L. 1964, p. 715, § 1; Ga. L. 1965, p. 182, § 1; Ga. L. 1973, p. 924, §§ 2, 3; Ga. L. 1973, p. 934, § 1; Ga. L. 1976, p. 405, §§ 1, 3; Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, §§ 54–56, 58; Ga. L. 1980, p. 332, §§ 1–4; Ga. L. 1983, p. 1350, §§ 1–3; Ga. L. 1986, p. 679, §§ 1–4; Ga. L. 1987, p. 191, § 9; Ga. L. 1987, p. 266, §§ 1–3; Ga. L. 1988, p. 13, § 48; Ga. L. 1988, p. 1404, § 1; Ga. L. 1990, p. 8, § 48; Ga. L. 1990, p. 1353, § 1; Ga. L. 1990, p. 1483, §§ 2, 3; Ga. L. 1992, p. 1183, § 1; Ga. L. 1993, p. 1647, § 2; Ga. L. 1996, p. 130, § 3; Ga. L. 1996, p. 181 § 1; repealed by Ga. L. 1996, p. 117, § 6, effective March 21, 1996.