Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.
(a)It shall be unlawful for any person willfully and…#
(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.
(b)It shall be unlawful for any person required by this…#
(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.
(c)Any person who violates subsection (a) or subsection…#
(c) Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1968, p. 360, § 17; Code 1933, § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12.