(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
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