(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.
(b) Any person who violates subsection (a) of this Code section shall
be guilty of a misdemeanor.
O.C.G.A. § 48-6-10
Evasion of tax imposed by article; penalty
Ga
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.