Georgia § 48-7-3 - Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty.
Full text of Georgia Official Code of Georgia Annotated § 48-7-3 — Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty., with citation guidance and answers to common questions.
§ 48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty.
With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution. (Ga. L. 1931, Ex. Sess., p. 24, § 49; Code 1933, § 92-9912; Code 1933, § 91A-9931, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-7-3
What does Official Code of Georgia Annotated § 48-7-3 cover?
Section 48-7-3 ("Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-7-3?
A common citation format is "Official Code of Georgia Annotated § 48-7-3" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-7-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.