Title 48, Chapter 9, Section 46
(a) It shall be unlawful for any person willfully and knowingly to
make a false statement orally or in writing or in the form of a
receipt for the sale of motor fuel for the purpose of obtaining or
attempting to obtain or assisting any other person to obtain or
attempt to obtain a credit, refund, or reduction of liability for
taxes under this article.
(b) It shall be unlawful for any person required by this article to
make a report willfully to fail to make such report at the time
required by law.
(c) Any person who violates subsection (a) or subsection (b) of this
Code section shall be guilty of a misdemeanor.