§ 48-6-10 - Evasion of tax imposed by article; penalty
O.C.G.A. 48-6-10 (2010)
48-6-10. Evasion of tax imposed by article; penalty
(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.