(a)(1) Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims a homestead exemption or, if no such exemption is claimed, then in the county of the owner's domicile or, if the motor vehicle is primarily used in connection with some established business enterprise located in a different county, in the county where the business is located. Each motor vehicle owned by a nonresident shall be returned in the county where the motor vehicle is situated.

(2) Any person who shall knowingly make any false statement in any application for the registration of any vehicle, in transferring any certificate of registration, or in applying for a new certificate of registration shall be guilty of false swearing, whether or not an oath is actually administered to such person, if such statement shall purport to be under oath. On conviction of such offense, such person shall be punished as provided by Code Section 16-10-71.

(b) Mobile homes shall be returned in the county where situated unless the mobile home is primarily used in connection with some established business enterprise located in a different county, in which case it shall be returned in the county where the business is located.