Filing false or fraudulent return by dealer under article; penalty.

(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.

(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. History. Ga. L. 1951, p. 360, § 18; Code 1933, § 91A-9941, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 181, § 2/HB 1506. Editor’s notes. Ga. L. 2006, p. 181, § 5/HB 1506, not codified by the General Assembly, provides that: “This Act shall not apply to any offense committed before July 1, 2006. Any such offense shall be punishable as provided by the statute in effect at the time the offense was committed.” OPINIONS OF THE ATTORNEY GENERAL Fingerprinting required for violators. — Those charged with offenses under O.C.G.A. § 48-8-8 are to be fingerprinted. 2007 Op. Att'y Gen. No. 2007-1. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 222. C.J.S. 37 C.J.S., Fraud, §§ 12 et seq., 115, 123 et seq. 84 C.J.S., Taxation, §§ 623, 628. 85 C.J.S., Taxation, §§ 1854, 1855, 1865 et seq., 1932. ALR. Retailer’s failure to pay to government sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068.