Several outdoor shots show mountains in the background. The exact location of Ben's hometown is not given but there are a couple of references given to the nearby cities of Macon and Albany, which are located in south Georgia. There are no mountains in southern Georgia.
When Matlock is questioning the witness on the stand around 24:00 minutes he asks the witness to roll up his sleeve to show his tattoo. The witness does so and you can clearly see the supposedly tattoo is actually black ink because it starts to smear and disappear.