GA Code § 48-9-11 - Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty.

Section 48-9-11 - Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty.Section 48-9-11 - Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty.

Section 48-9-10.1 - Refunds of Sales and Use Taxes to Credit Card Issuers.Section 48-9-12 - [effective Until January 1, 2027] Licensing; Enforcement; Powers and Duties of Commissioner.

(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 section shall be guilty of a misdemeanor.

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