{"data":{"id":"us-ga/o.c.g.a.-48-6-10","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-6-10","heading":"Evasion of tax imposed by article; penalty.","body":"(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.\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 6 Taxation of Intangibles","Article 1 Real Estate Transfer Tax"],"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":"4ecf26d9328f45edc6e0bddb2fb8a9318189f71f3f6a07cc8b08e75410639b4a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-6-9","next":"us-ga/o.c.g.a.-48-6-20-through-48-6-44"},"notice":"GroundRules: Original legal text. Not legal advice."}