{"data":{"id":"us-ga/o.c.g.a.-48-5-51","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-51","heading":"Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.","body":"(a) It shall be unlawful for any person to:\n(1) Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50;\n(2) Make any false statement or false representation of a material fact in support of a claim for exemption under Code Sections 48-5-44 through 48-5-50; or\n(3) Assist another knowingly in the preparation of any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50, or enter into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage, or otherwise.\n(b) Any person who violates this Code section shall be guilty of a misdemeanor. In addition, the property shall be taxed in an amount double the tax otherwise to be paid.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 1 Tax Exemptions"],"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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"c12a64a051293f4c7c1f173f49a82f55a9fc300056484ef03c11fdf4123eda1c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-50.1","next":"us-ga/o.c.g.a.-48-5-52"},"notice":"GroundRules: Original legal text. Not legal advice."}