(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Section: Previous 48-1-1 48-1-2 48-1-3 48-1-4 48-1-5 48-1-6 48-1-7 48-1-8 48-1-9 48-1-10 NextLast modified: October 14, 2016