{"data":{"id":"us-ga/o.c.g.a.-48-9-46","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-9-46","heading":"Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.","body":"(a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article.\n(b) It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law.\n(c) Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.","path":["TITLE 48 Revenue and Taxation","CHAPTER 9 Motor Fuel and Road Taxes","Article 2 Road Tax on Motor Carriers"],"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":"d282c023b3a86c3bbe03a0561e11cdd53c2fb5208c990530768304b4ad527d41","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-9-45","next":"us-ga/o.c.g.a.-48-10-1-through-48-10-16"},"notice":"GroundRules: Original legal text. Not legal advice."}