GA Code § 48-1-7 - Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty.

Section 48-1-7 - Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty.Section 48-1-7 - Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty.

Section 48-1-6 - Unlawful Filing of False Documents; Omissions; Tax Evasion; Penalty.Section 48-1-8 - Computer Software.

(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 section shall be guilty of a misdemeanor.

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