One Click Case Law for § 48-11-29
O.C.G.A. § 48-11-28 <-- --> O.C.G.A. §48-11-3

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 11 - TAXES ON TOBACCO PRODUCTS
§ 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty

O.C.G.A. 48-11-29 (2010)
48-11-29. Swearing and testifying falsely with respect to matters governed by chapter; penalty


(a) It shall be unlawful for any person to:

(1) Knowingly swear to or affirm any false or fraudulent statement with intent to evade the payment of any tax imposed by this chapter; or

(2) Under oath, testify falsely at any hearing held pursuant to this chapter.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.