§ 48-5-159 - False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty - Georgia Statutes

O.C.G.A. 48-5-159 (2010)
48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty

(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.