GA Code § 48-7-3 - Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty.

Section 48-7-3 - Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty.Section 48-7-3 - Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty.

Section 48-7-2 - Unlawful Failure to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books; Penalty.Section 48-7-4 - Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty.

(a) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.

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