{"data":{"id":"us-ga/o.c.g.a.-48-1-4","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-1-4","heading":"Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.","body":"(a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.","path":["TITLE 48 Revenue and Taxation","CHAPTER 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"322ffaf789b244aa6fb3bf426b29cd27ea6f67603c6b549f8c4cb2c1f4ea76b9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-1-3","next":"us-ga/o.c.g.a.-48-1-5","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}