(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Section: Previous 48-8-3.1 48-8-3.2 48-8-3.3 48-8-4 48-8-5 48-8-6 48-8-7 48-8-8 48-8-9 48-8-10 48-8-11 48-8-12 48-8-13 48-8-14 48-8-15 NextLast modified: October 14, 2016