Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty

(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.