(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.
Section: Previous 48-5-152 48-5-153 48-5-154 48-5-155 48-5-156 48-5-157 48-5-158 48-5-159 48-5-160 48-5-161 48-5-162 48-5-163 48-5-164 48-5-165 NextLast modified: October 14, 2016