False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
(a)It shall be unlawful for any tax collector or tax…#
(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.
(b)Any person who violates subsection (a) of this Code…#
(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing. History. Ga. L. 1892, p. 89, § 1; Penal Code 1895, § 265; Penal Code 1910, § 268; Code 1933, § 92-9921; Code 1933, § 91A-9912, enacted by Ga. L. 1978, p. 309, § 2. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, §§ 1135, 1148.