48-11-27
False entries on invoices or records pursuant to chapter; penalty
(a) It shall be unlawful for any person to:
(1) Make a false entry upon any invoices or any record relating to
the purchase, possession, or sale of cigarettes or loose or smokeless
tobacco; or
(2) With intent to evade any tax imposed by this chapter, present
any false entry upon any such invoice or record for the inspection of
the commissioner or the commissioner's authorized agents.
(b) Any person who violates subsection (a) of this Code section shall
be guilty of a misdemeanor and, upon conviction thereof, shall be punished
by a fine of not more than $ 250.00 for each separate offense.