Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-1-7: Fraudulent use of exemption certificate to evade taxes; penalty.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 1 General Provisions

(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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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