False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty
1933, § 92-9921; Code 1933, § 91A-9912, Ga
(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.
(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing.
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.