GEORGIA STATUTES AND CODES
               		§ 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty
               		
               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		
O.C.G.A.    48-11-29   (2010)
   48-11-29.    Swearing and testifying falsely with respect to matters governed by chapter; penalty 
      (a)  It shall be unlawful for any person to:
      (1)  Knowingly  swear to or affirm any false or fraudulent statement with intent to  evade the payment of any tax imposed by this chapter; or
      (2)  Under oath, testify falsely at any hearing held pursuant to this chapter.
(b)  Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
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