{"data":{"id":"us-ga/o.c.g.a.-48-8-8","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-8","heading":"Filing false or fraudulent return by dealer under article; penalty.","body":"(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 1 State Sales and Use Tax","PART 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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"00230a8fbeb50f6d4b12af9e2328a213607ace90c8c15e6a744da82a6d15a271","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-7","next":"us-ga/o.c.g.a.-48-8-9"},"notice":"GroundRules: Original legal text. Not legal advice."}