reglab/housing_qa huggingface dataset:
GA Code § 48-11-18 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner's Action; Costs

  Any person aggrieved by any action of the commissioner or the commissioner's authorized agent may apply to the commissioner, in writing within ten days after the notice of the action is delivered or mailed to the commissioner, for a hearing. The application shall set forth the reasons why the hearing should be granted and the manner of relief sought. The commissioner shall notify the applicant of the time and place fixed for the hearing. After the hearing, the commissioner may make an order as may appear to the commissioner to be just and lawful and shall furnish a copy of the order to the applicant. The commissioner at any time by notice in writing may order a hearing on the commissioner's own initiative and require the taxpayer or any other person whom the commissioner believes to be in possession of information concerning any manufacture, importation, use, consumption, storage, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products which have escaped taxation to appear before the commissioner or the commissioner's duly authorized agent with any specific books of account, papers, or other documents for examination under oath relative to the information.   Any person aggrieved because of any final action or decision of the commissioner, after hearing, may appeal from the decision to the superior court of the county in which the appellant resides. The appeal shall be returnable at the same time and shall be served and returned in the same manner as required in the case of a summons in a civil action. The authority issuing the citation shall take from the appellant a bond of recognizance to the state, with surety, conditioned to prosecute the appeal and to effect and comply with the orders and decrees of the court. The action of the commissioner shall be sustained unless the court finds that the commissioner misinterpreted this chapter or that there is no evidence to support the commissioner's action. If the commissioner's action is not sustained, the court may grant equitable relief to the appellant. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the court. No costs of any appeal shall be taxed against the state.    (Ga. L. 1955, p. 268, §§ 19, 20; Code 1933, § 91A-5517, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 32; Ga. L. 2012, p. 831, § 7/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    JUDICIAL DECISIONS
GA Code § 48-11-20 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-20. Venue as to Violations of Chapter; Commissioner's Certificate as Prima-Facie Evidence

 The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that the act has not been done.   (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-5521, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.   Law reviews.   - For note discussing problems with venue in Georgia, and proposing statutory revisions to improve the resolution of venue questions, see 9 Ga. St. B. J. 254 (1972).
GA Code § 48-11-21 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-21. Jurisdiction of Superior Courts of Criminal Violations of Chapter

 The superior courts of this state shall have jurisdiction of offenses against this chapter which are punishable by fine or imprisonment, or both.   (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-5522, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.
GA Code § 48-11-22 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-22. Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability

  Every person who transports upon the public highways, roads, and streets of this state cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products not stamped or on which tax has not been paid in accordance with the alternate regulations provided by the commissioner under Code Section 48-11-3 shall have in such person's actual possession invoices or delivery tickets for the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products which show the true name and address of the consignor or seller, the true name of the consignee or purchaser, the quantity and brands of the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products transported, and the name and address of the person who has assumed or shall assume the payment of the tax at the point of ultimate destination. In the absence of the invoices or delivery tickets, the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products being transported and the vehicles in which the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are being transported shall be confiscated and disposed of as provided in Code Section 48-11-9; and the transporter may be liable for a penalty of not more than $50.00 for each individual carton of little cigars or cigarettes, $50.00 for each individual box of cigars, $50.00 for each individual container of loose or smokeless tobacco being transported by such person, and $50.00 for each individual container of alternative nicotine products, each vapor device, or each 5 milliliters of consumable vapor products. The penalty shall be recovered as provided in subsection (c) of Code Section 48-11-24.   This Code section shall apply only to the transportation of more than 200 cigarettes, more than 200 little cigars, more than 20 cigars, more than six containers of loose or smokeless tobacco, more than six containers of alternative nicotine products, more than five vapor devices, or more than 50 milliliters of consumable vapor products.    (Ga. L. 1955, p. 268, § 22; Ga. L. 1967, p. 563, § 12; Code 1933, § 91A-5519, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 34; Ga. L. 2012, p. 831, § 8/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"
GA Code § 48-11-23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty

  It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of Code Section 48-11-22.   Any person who violates Code Section 48-11-22, with the intent to evade the tax imposed by this chapter, shall, upon conviction, be subject to the following punishments:   If such person is transporting more than 20 but fewer than 60 cigars, more than 200 but fewer than 600 cigarettes or little cigars, more than six but fewer than 18 containers of loose or smokeless tobacco, more than six but fewer than 18 containers of alternative nicotine products, more than five vapor devices but fewer than 20 vapor devices, or more than 50 milliliters but fewer than 200 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor;   If such person is transporting 60 or more but fewer than 200 cigars, 600 or more but fewer than 2,000 cigarettes or little cigars, 18 or more but fewer than 60 containers of loose or smokeless tobacco, 18 or more but fewer than 60 containers of alternative nicotine products, 20 or more but fewer than 60 vapor devices, or 200 milliliters or more but fewer than 600 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor of a high and aggravated nature; or   If such person is transporting 200 or more cigars, 2,000 or more cigarettes or little cigars, 60 or more containers of loose or smokeless tobacco, 60 or more containers of alternative nicotine products, 60 or more vapor devices, or 600 milliliters or more of consumable vapor products, such person shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.      (Ga. L. 1969, p. 710, § 5; Code 1933, § 91A-9926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 35; Ga. L. 2012, p. 831, § 9/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-11-23.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-23.1. Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

  As used in this Code section, the term "package" means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.   No tax stamp may be affixed to, or made upon, any package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products if:   The package differs in any respect with the requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C. Section 1331, et seq., or those requirements established by the United States Food and Drug Administration, for the placement of labels, warnings, or any other information upon a package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products that are to be sold within the United States;   The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;   The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in paragraph (1) or (2) of this subsection;   The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. Section 5754;   The package in any way violates federal trademark or copyright laws; or   The package in any way violates Code Section 10-13A-5.     Any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section shall be guilty of a misdemeanor.   Notwithstanding any other provision of law, the commissioner may revoke any license issued under this chapter to any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section.   Notwithstanding any other provision of law, the commissioner may seize and destroy or sell to the manufacturer, only for export, packages that do not comply with subsection (b) of this Code section.   A violation of subsection (b) of this Code section shall constitute an unfair and deceptive act or practice under Part 2 of Article 15 of Chapter 1 of Title 10, the "Fair Business Practices Act of 1975."     (Code 1981, §48-11-23.1, enacted by Ga. L. 1999, p. 156, § 1; Ga. L. 2003, p. 665, § 36; Ga. L. 2003, p. 829, § 4; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"
GA Code § 48-11-24 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-24. Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses

  Any person who possesses unstamped cigarettes or nontax-paid cigars, little cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of this chapter shall be liable for a penalty of not more than $50.00 for each individual carton of unstamped cigarettes and $50.00 for each individual nontax-paid carton of little cigars, box of cigars, or container of loose or smokeless tobacco, alternative nicotine products, or vapor products in his or her possession.   Any person who engages in any business or activity for which a license is required by this chapter without first having obtained a license to do so or any person who continues to engage in or conduct the business after the person's license has been revoked or during a suspension of the license shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be subject to imprisonment for up to 12 months, a fine of not more than $5,000.00, or both. Each day that the business is engaged in or conducted shall be deemed a separate offense.   Proceedings to enforce and collect the penalties provided by this chapter shall be brought by and in the name of the commissioner. With respect to offenses committed within the territorial jurisdiction of the court, each superior court shall have jurisdiction to enforce and collect the penalty. The costs recoverable in any such proceeding shall be recovered by the commissioner in the event of judgment in the commissioner's favor. If the judgment is for the defendant, it shall be without costs against the commissioner. All expenses incident to the recovery of any penalty pursuant to this Code section shall be paid in the same manner as any other expense incident to the administration of this chapter.    (Ga. L. 1955, p. 268, § 23; Ga. L. 1967, p. 563, § 13; Code 1933, § 91A-5520, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 37; Ga. L. 2012, p. 831, § 10/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    RESEARCH REFERENCES
GA Code § 48-11-25 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-25. Violations of Chapter; Penalties

    It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products.   Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor.       It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to:   Sell cigarettes or loose or smokeless tobacco without the stamps required by this chapter being affixed to the cigarettes or loose or smokeless tobacco; or   Sell cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products without the stamp or stamps required by this chapter or without the tax being paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in accordance with the alternate method.     Any person who violates paragraph (1) of this subsection shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than one year nor more than ten years.      (Ga. L. 1955, p. 268, § 23; Ga. L. 1967, p. 563, § 14; Ga. L. 1969, p. 710, §§ 6, 7; Code 1933, § 91A-9921, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 38; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    RESEARCH REFERENCES
GA Code § 48-11-26 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty

  With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to:   Willfully fail or refuse to file any report or statement required to be filed pursuant to this chapter or by the commissioner's rules and regulations; or   Aid or abet another in the filing with the commissioner of any false or fraudulent report or statement.     Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be subject to a fine of not more than $1,000.00 for each separate offense.    (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9922, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 11/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.    RESEARCH REFERENCES
GA Code § 48-11-27 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-27. False Entries on Invoices or Records Pursuant to Chapter; Penalty

  It shall be unlawful for any person to:   Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or   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.     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.    (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9923, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 39; Ga. L. 2020, p. 257, § 2/SB 375.)    The 2020 amendment,  effective January 1, 2021, substituted "cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products" for "cigarettes or loose or smokeless tobacco" in paragraph (a)(1).   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    RESEARCH REFERENCES
GA Code § 48-11-28 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

  With respect to this chapter, it shall be unlawful for any person to:   Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;   Cause or procure a violation of paragraph (1) of this subsection to be done;   Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;   Knowingly possess any false, altered, forged, or counterfeited stamp;   For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or   Tamper with or cause to be tampered with any metering machine authorized to be used.     Any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.    (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9924, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 12/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.    RESEARCH REFERENCES
GA Code § 48-11-29 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-29. Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty

 Reserved. Repealed by Ga. L. 2012, p. 831, § 13/HB 1071, effective January 1, 2013.   Editor's notes.   - This Code section was based on Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9925, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-11-30 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes

  Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure of the product and related machinery by the commissioner or his or her authorized agents and any law enforcement agency at the direction of the commissioner and shall be punishable as follows:   A first violation with a total quantity of less than two cartons of cigarettes shall be punishable by a fine of $1,000.00 or five times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five years, or both the fine and imprisonment;   A subsequent violation with a total quantity of less than two cartons of cigarettes shall be punishable by a fine of $5,000.00 or five times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five years, or both the fine and imprisonment;   A first violation with a total quantity of two cartons of cigarettes or more shall be punishable by a fine of $2,000.00 or five times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five years, or both the fine and imprisonment; and   A subsequent violation with a quantity of two cartons of cigarettes or more shall be punishable by a fine of $50,000.00 or five times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five years, or both the fine and imprisonment.     An act committed by or on behalf of a licensed cigarette manufacturer, cigarette importer, cigarette distributor, or cigarette dealer in violation of paragraph (2) or (4) of subsection (a) of this Code section shall also result in the revocation of the license by the department pursuant to Code Section 48-11-6.   Any counterfeit cigarette seized by or at the direction of the commissioner shall be destroyed by the commissioner or his or her designee. Any related machinery seized by or at the direction of the commissioner may be sold by the commissioner at public auction in accordance with the requirements of Code Section 48-11-9.     (Code 1981, §48-11-30, enacted by Ga. L. 2004, p. 384, § 4; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.