Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
(a)It shall be unlawful for any person falsely to swear to…#
(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.
(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. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2. Cross references. False swearing generally, § 16-10-71. RESEARCH REFERENCES C.J.S. 70 C.J.S., Perjury, §§ 2, 3, 5 et seq.