(a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article. (b) It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law. (c) Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1968, p. 360, § 17; Code 1933, 48-9-46 § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12. CHAPTER 10 MOTOR VEHICLE LICENSE FEES AND PLATES Sec. 48-10-1 through 48-10-16. [Redesignated].
Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty
O.C.G.A. § 48-9-46, under ROAD TAX ON MOTOR CARRIERS.
O.C.G.A. § 48-9-46