Fraudulent use of exemption certificate to evade taxes; penalty.
(a)It shall be unlawful for any person to attempt to evade…#
(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.
(b)Any person who violates subsection (a) of this Code…#
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1935, p. 11, § 22; Code 1933, § 91A-9903, enacted by Ga. L. 1978, p. 309, § 2. RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 512, 513, 514. C.J.S. 37 C.J.S., Fraud, §§ 12 et seq., 20, 25, 115, 123, 124. 84 C.J.S., Taxation, §§ 542, 547. 85 C.J.S., Taxation, §§ 1715, 1723 et seq., 1742, 1785.