(a) It shall be unlawful for any person to:
(1) Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50;
(2) Make any false statement or false representation of a material fact in support of a claim for exemption under Code Sections 48-5-44 through 48-5-50; or
(3) Assist another knowingly in the preparation of any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50, or enter into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage, or otherwise.
(b) Any person who violates this Code section shall be guilty of a misdemeanor. In addition, the property shall be taxed in an amount double the tax otherwise to be paid.
Section: Previous 48-5-48.3 48-5-48.4 48-5-48.5 48-5-48.6 48-5-49 48-5-50 48-5-50.1 48-5-51 48-5-52 48-5-52.1 48-5-53 48-5-54 48-5-55 48-5-56 NextLast modified: October 14, 2016