Ga. Code § 48-2-13
Current through 2023-2024 Legislative Session Chapter 709
The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.
OCGA § 48-2-13