(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Section: Previous 48-9-5 48-9-6 48-9-7 48-9-8 48-9-9 48-9-10 48-9-10.1 48-9-11 48-9-12 48-9-13 48-9-14 48-9-15 48-9-16 48-9-17 48-9-18 NextLast modified: October 14, 2016