reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-9.2 - [Effective 10/1/2024] [Packaging of consumable hemp product]

(a)
No consumable hemp product shall be sold or otherwise distributed in this state unless such product is packaged in a container that:
(1)
Is not attractive to children;
(2)
Does not bear any reasonable resemblance to any existing candy, snack, or other food product that is widely distributed and familiar to the public;
(3)
Does not infringe on any trade dress, trademarks, branding, or other related materials as described in Code Section
10-1-450
or in Chapter 22 of Title 15 of the United States Code; and
(4)
Is tamper evident and child resistant.
(b)
No consumable hemp product shall be advertised in this state in any manner that:
(1)
Is attractive to children;
(2)
Bears a reasonable resemblance to any existing candy, snack, or other food product that is widely distributed and familiar to the public;
(3)
Infringes on any trade dress, trademarks, branding, or other related materials as described in Code Section
10-1-450
or in Chapter 22 of Title 15 of the United States Code; or
(4)
Suggests that such product constitutes or contains low THC oil, as such term is defined in Code Section
16-12-190
, or otherwise constitutes or contains medical marijuana or medical cannabis.
(c)
(1)
As used in this subsection, the term:
(A)
'Food product' means any product intended to be consumed by humans for physical subsistence; provided, however, that such term shall not include products that constitute drinks or beverages.
(B)
'Gummy' means a gelatinous substance in the form of a cube, sphere, prismatoid, ovoid, or other shape that is designed for human ingestion.
(2)
No consumable hemp product shall be sold or otherwise distributed in this state if such product constitutes or is a component of:
(A)
A food product; or
(B)
A drink or beverage that contains alcohol or constitutes an alcoholic beverage under Title 3.
(3)
Nothing in this subsection is intended to prohibit the sale or distribution of hemp that is contained within gummies or consumable base oils, provided that such gummies or consumable base oils are not a component of a food product.
Added by 2024 Ga. Laws 498,§ 13, eff. 10/1/2024.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-9.3 - [Restrictions on operation of retail establishment that sells or otherwise distributes consumable hemp products to consumers]

(a)
On or after July 1, 2024, no person shall create or begin operating in this state a retail establishment that sells or otherwise distributes consumable hemp products to consumers that is located within 500 feet of any educational institution, public or private, providing elementary or secondary education to children at any level, kindergarten through twelfth grade, or the equivalent thereof if grade divisions are not used by such institution.
(b)
(1)
As used in this subsection, the term:
(A)
"Dispensing license" shall have the same meaning as provided in Code Section
16-12-200
.
(B)
"Low THC oil" shall have the same meaning as provided in Code Section
16-12-190
.
(2)
No person operating a retail establishment in this state that sells or otherwise distributes consumable hemp products to consumers shall advertise or represent such establishment as selling or otherwise distributing or being a dispensary of low THC oil or products containing low THC oil unless such person holds a dispensing license.
Added by 2024 Ga. Laws 498,§ 14, eff. 7/1/2024.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-10 - [Effective Until 10/1/2024] Enforcement; corrective action plan; revocation of licenses; reporting of licensees and permittees to Attorney General

(a)
A violation of a plan authorized by Code Section
2-23-11
and approved by the secretary of agriculture of the United States by a licensee or permittee shall be subject to enforcement in accordance with this Code section.
(b)
(1)
A licensee or permittee under this chapter shall be required to conduct a corrective action plan if the Commissioner determines that the licensee or permittee has negligently violated this chapter or has violated rules and regulations promulgated by the department pursuant to this chapter by:
(A)
Failing to provide a legal description and global positioning coordinates sufficient for locating fields and greenhouses the licensee uses to cultivate and harvest hemp or facilities at which the permittee processes hemp;
(B)
Failing to properly obtain a license or permit from the department;
(C)
Producing Cannabis sativa L. with more than the federally defined THC level for hemp; or
(D)
Otherwise negligently violating this chapter.
(2)
A corrective action plan required by this Code section shall include:
(A)
A reasonable date by which the licensee or permittee shall correct the negligent violation; and
(B)
A requirement that the licensee or permittee shall periodically report to the Commissioner on the compliance status of the licensee or permittee with the corrective action plan for a period of not less than two calendar years after the violation.
(c)
Except as provided in subsection (d) of this Code section, a licensee or permittee that negligently violates this chapter or rules and regulations promulgated by the department pursuant to this chapter shall not as a result be subject to any criminal or civil enforcement action by any government agency other than the enforcement action authorized under subsection (b) of this Code section.
(d)
A licensee or permittee that negligently violates the corrective action plan under subsection (b) of this Code section three times in a five-year period shall have its license or permit issued pursuant to this chapter immediately revoked and shall be ineligible to reapply for a license or permit for a period of five years after the date of the third violation.
(e)
If the Commissioner determines that a licensee or permittee has violated state law with a culpable mental state greater than negligence, the Commissioner shall immediately report the licensee or permittee to the United States Attorney General and the state Attorney General, and subsection (a) of this Code section shall not apply to the violation.
(f)
Laws enacting criminal offenses, including laws provided for in Title 16, not in conflict with this chapter shall continue to be enforceable and of full force and effect.
Amended by 2020 Ga. Laws 484,§ 8, eff. 7/22/2020.
Added by 2019 Ga. Laws 314,§ 1, eff. 5/10/2019.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-11 - [Effective Until 10/1/2024] Plan for regulation; approval

(a)
Within 60 days of May 10, 2019, the Commissioner, in consultation with the Governor and Attorney General, shall submit to the secretary of agriculture of the United States a plan under which the department intends to regulate hemp production and which shall include:
(1)
A practice to maintain relevant information regarding land on which hemp is produced in this state, including a legal description of the land, for a period of not less than three calendar years;
(2)
A procedure to test delta-9-THC concentration levels, by using post-decarboxylation or other similarly reliable methods, for hemp produced in this state;
(3)
A procedure to effectively dispose of products that are produced in violation of this chapter; and
(4)
A procedure to comply with the enforcement procedures outlined in Code Section
2-23-10
.
(b)
If the secretary of agriculture of the United States disapproves the plan, the Commissioner, in consultation with the Governor and Attorney General, shall submit to the secretary of agriculture of the United States an amended plan.
Added by 2019 Ga. Laws 314,§ 1, eff. 5/10/2019.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-11 - [Effective 10/1/2024] Plan for regulation; approval

(a)
Within 60 days of May 10, 2019, the Commissioner, in consultation with the Governor and Attorney General, shall submit to the secretary of agriculture of the United States a plan under which the department intends to regulate hemp production and which shall include:
(1)
A practice to maintain relevant information regarding land on which hemp is produced in this state, including a legal description of the land, for a period of not less than three calendar years;
(2)
A procedure to test the total delta-9-THC concentration of a sample ;
(3)
A procedure to effectively dispose of products that are produced in violation of this chapter; and
(4)
A procedure to comply with the enforcement procedures outlined in Code Section
2-23-10
.
(b)
If the secretary of agriculture of the United States disapproves the plan, the Commissioner, in consultation with the Governor and Attorney General, shall submit to the secretary of agriculture of the United States an amended plan.
(c)
The department may submit an amended plan to the secretary of agriculture of the United States if or when required by any amendment to this chapter, the rules and regulations promulgated by the department pursuant to this chapter, or any federal law or regulation.
Amended by 2024 Ga. Laws 498,§ 16, eff. 10/1/2024.
Added by 2019 Ga. Laws 314,§ 1, eff. 5/10/2019.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-12 - [Effective Until 10/1/2024] Rules and regulations

The department, in consultation with the Georgia Bureau of Investigation, shall promulgate rules and regulations as necessary to implement the provisions of this chapter. Such rules and regulations shall include the plan provided for in Code Section
2-23-11
upon the approval of such plan by the secretary of agriculture of the United States.
Added by 2019 Ga. Laws 314,§ 1, eff. 5/10/2019.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 2 - AGRICULTURE (§§ 2-1-1 — 2-23-12) › Chapter 23 - HEMP FARMING (§§ 2-23-1 — 2-23-12) › Section 2-23-12 - [Effective 10/1/2024] Rules and regulations

The department may promulgate rules and regulations as necessary to implement the provisions of this chapter.
Amended by 2024 Ga. Laws 498,§ 17, eff. 10/1/2024.
Added by 2019 Ga. Laws 314,§ 1, eff. 5/10/2019.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 1 - GENERAL PROVISIONS (§§ 3-1-1 — 3-1-5) › Section 3-1-1 - Short title

This title shall be known and may be cited as the "Georgia Alcoholic Beverage Code."
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 1 - GENERAL PROVISIONS (§§ 3-1-1 — 3-1-5) › Section 3-1-3 - Use of existing forms and filings relating to licenses or taxes

Every form of license or tax document or other license or tax related filing lawfully in use immediately prior to July 1, 1981, may continue to be so used or be effective until the commissioner, in accordance with this title, otherwise prescribes.
Amended by 2006 Ga. Laws 510,§ 2, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 1 - GENERAL PROVISIONS (§§ 3-1-1 — 3-1-5) › Section 3-1-4 - Penalty for violations of provisions of title

(a)
It is unlawful for any person knowingly and intentionally to violate any criminal prohibition contained in this title.
(b)
Except as otherwise provided in this title, any person who violates any criminal prohibition contained in this title shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 1 - GENERAL PROVISIONS (§§ 3-1-1 — 3-1-5) › Section 3-1-5 - Posting of warning by retailer that consumption of alcohol during pregnancy is dangerous

(a)
All retail consumption dealers and retail dealers in this state who sell at retail any alcoholic beverages for consumption on the premises shall post, in a conspicuous place, a sign which clearly reads: "Warning: Drinking alcoholic beverages during pregnancy can cause birth defects."
(b)
The department shall make such warning signs available to such retailers of alcoholic beverages and shall promulgate rules and regulations with respect to the form and the posting of said signs. A fee may be charged by the department to cover printing, postage, and handling expenses.
(c)
Any person who fails or refuses to post the sign as required in this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined in an amount not to exceed $100.00 for each violation.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-1 - Powers and duties of commissioner generally; delegation of administrative duties

The commissioner shall administer and enforce this title. The commissioner may designate employees of the department for the purpose of administering this title and may delegate to employees of the department any of the duties required of him pursuant to this title.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-2 - Promulgation of rules and regulations generally; forms

(a)
The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title.
(b)
The commissioner shall prescribe the forms which he deems necessary in order to administer and enforce this title.
(c)
The authority granted to the commissioner pursuant to this Code section shall be exercised at all times in conformity with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
(d)
This Code section shall apply with respect to all rules and regulations promulgated by the commissioner pursuant to this title.
Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-3 - Powers and duties of commissioner as to denial, suspension, or cancellation of licenses or permits generally; promulgation of rules and regulations as to conversion of standards of measurement and labeling of distilled spirits

In addition to his or her other duties and responsibilities to administer this title, the commissioner may:
(1)
Deny, suspend, or cancel any license or permit required under this title if:
(A)
The license application is not filed in good faith or is filed by some person as a subterfuge for any other person;
(B)
Any applicant for a license or permit or any licensee or permit holder under this title willfully fails to comply with any provisions of this title or with rules and regulations adopted by the commissioner; or
(C)
Any person to whom a license or permit has been issued is no longer engaged in the dealing of alcoholic beverages or no longer qualifies as a licensee or permit holder under this title.
Before any denial, suspension, or cancellation of a license or permit granted pursuant to this title, the applicant, licensee, or permit holder shall be afforded a hearing in the manner and subject to the conditions and procedures established by this chapter and the commissioner. The commissioner shall notify an applicant, licensee, or permit holder in writing of the denial, suspension, or cancellation by registered or certified mail or statutory overnight delivery to the last known address of the applicant, licensee, or permit holder appearing in the commissioner's files or by personal service upon the applicant, licensee, or permit holder by an authorized agent of the commissioner. Upon cancellation of a license or permit for cause under this paragraph, there shall be no renewal or reissuance of the canceled license or permit for a period of two years from the date of cancellation;
(2)
In the event that the license of any person is canceled by the commissioner under the authority of this title, hold the bonds of the person for a period of three years against any liabilities accruing as a result of the business of the person whose license is canceled. In no event shall the surrender of any bond release any liability;
(3)
Enter into agreements with appropriate authorities of other states who enforce the alcoholic beverage laws thereof, to exchange information relative to the manufacture, receipt, sale, use, or transportation of alcoholic beverages;
(4)
Promulgate rules and regulations which he or she deems necessary for the conversion from the metric system of measurement to the equivalent English measurement in United States gallons and subdivisions of gallons and shall compute all tax rates at the equivalent English measurement; and
(5)
Promulgate rules and regulations, not inconsistent with federal laws or regulations, requiring informative labeling of all distilled spirits offered for sale in this state.
Amended by 2015 Ga. Laws 57,§ 2, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-3.1 - Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol

The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-4 - Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption

(a)
No employee, agent, or officer of the department, directly or indirectly, shall have any interest whatsoever in manufacturing, selling, transporting, distributing, storing, or otherwise dealing in alcoholic beverages, except in the performance of his official duties.
(b)
The commissioner may provide by rule for the exemption of employees of the department from the provisions of this Code section so as to permit employment within the alcoholic beverage trade when such employment would pose no conflict of interest or interference with the performance by the employee of his duties as an employee of the department. This subsection shall not apply with respect to employees having responsibility for enforcement of this title.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-5 - Collection of taxes under title; issuance of licenses

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-6 - Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps

(a)
With respect to malt beverages and wine, the commissioner shall provide, and with respect to distilled spirits, the commissioner may provide, by regulation, that the taxes on malt beverages, wine, and distilled spirits shall be collected by a reporting system.
(b)
Pursuant to the establishment of a reporting system authorized by subsection (a) of this Code section, the commissioner may promulgate rules and regulations which shall include, but shall not be limited to, provisions for:
(1)
Records to be made and kept;
(2)
Penalties to be assessed for failure to comply with the reporting system;
(3)
Bonds or other security to be posted with the commissioner; and
(4)
Other matters relative to the administration and enforcement of collecting the tax under the reporting system.
(c)
In the event the commissioner prescribes a reporting system for collection of taxes imposed on distilled spirits by this title, all of the laws applicable to revenue stamps shall apply to the reporting system insofar as they can be made applicable.
(d)
There is established a reporting system for the collection of state excise taxes imposed by this title on all taxable wine. The reporting system shall be conducted as follows:
(1)
Every licensed wholesale dealer, importer, and broker located within this state shall file a monthly report with the commissioner, on forms prescribed by the commissioner, setting forth his taxable wine sales for the month and shall remit with the report the appropriate excise taxes on the wine. The reports and remittances shall be filed with the commissioner not later than the fifteenth day of the month next following the month of sale; and
(2)
Every licensed manufacturer, winery, producer, shipper, importer, and broker shipping wines or causing wines to be shipped into the state shall file a monthly report with the commissioner, on forms prescribed by the commissioner, which shall set forth the total quantity of wines shipped into the state during the month and which shall have attached to it legible copies of all invoices covering the shipments. The monthly reports shall be filed with the commissioner not later than the fifteenth day of the month next following the month of shipment.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-7 - Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits

(a)
(1)
Except as otherwise specifically provided in paragraph (2) of this subsection or elsewhere in this title, all licenses issued pursuant to this title shall expire on December 31 of each year and application for renewal shall be made annually on or before November 1.
(2)
On and after July 1, 2013, licenses for retailers and retail dealers shall be issued for a 12 month period to be determined by the commissioner and provided by regulation. Applications for renewal of licenses for retailers and retail dealers shall be made not less than 60 nor more than 90 days prior to expiration.
(b)
Any licensee making proper application, with all supporting documents, for a license to operate during the following year and having filed the application prior to the renewal date specified in subsection (a) of this Code section shall be permitted to continue to operate pending final approval or disapproval of the licensee's application for the following year if final approval or disapproval is not granted prior to the day in which the license is set to expire. The effective date and the expiration date of the license shall be clearly marked on the license.
(c)
Any person holding any license issued pursuant to this title who fails to file a proper application for a similar license for the following year, with the proper fee accompanying the application, on or before the renewal date specified in subsection (a) of this Code section and who files an application after such date shall be required to pay, in addition to the license taxes imposed by this title, an additional amount equal to one-half the amount required for the license for which application is made.
(d)
Persons making initial applications for licenses issued pursuant to this title, after properly filing all required documents, including a valid local license, may be authorized by the commissioner to operate pursuant to a temporary permit which shall be issued under such regulations and in such form as the commissioner may deem appropriate. No right or property shall vest in any applicant by virtue of the issuance of such permit. The commissioner may impose a prelicense investigative fee upon persons making initial application for licenses issued pursuant to this title, which fee shall not exceed $100.00. No such fee shall be refundable.
Amended by 2012 Ga. Laws 697,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-7.1 - State-wide centralized application process; uniformity; procedures; regulation

(a)
On or before January 1, 2021, the department shall develop and implement a state-wide, centralized application process for initial applications and renewals for licenses and permits for retailers in order to provide for uniform and streamlined practices with respect to such application and renewal process that both the department and any local governing authority of any county or municipality that issues licenses or permits to retailers shall be required to use. Such process shall provide for such licenses and permits for retailers that may be issued by the department and by the governing authority of any county or municipality to be applied for and renewed online. The department in developing and implementing such process shall consider input from retailers, local governments, and the associations that represent them.
(b)
The department shall prescribe uniform procedures and forms for the initial application and renewal for licenses and permits for retailers to be used in the state-wide, centralized application process and shall provide for the local governing authority of any county or municipality to provide electronic forms to be added to such process for any additional information that is necessary in order to determine if a local license or local permit may be issued or renewed that such local governing authority demonstrates substantially differs from that requested through the procedures and forms developed by the department, such as, but not limited to, any distance requirements.
(c)
The state-wide, centralized application process shall ensure that any initial application or renewal is sent simultaneously upon completion to the department and the appropriate local governing authority; provided, however, that the department may require that a valid local license or permit be issued prior to granting a license or permit.
(d)
The state-wide, centralized application process shall provide for the remittance and reporting of all fees for initial applications and renewals for licenses and permits for retailers and may do so by requiring the applicant to pay the department and the local governing authorities of the county or municipality separately at the time the initial application or renewal is submitted.
(e)
The department shall administer the state-wide, centralized application process and shall provide access to the necessary authorized users.
(f)
The commissioner shall adopt rules and regulations necessary to implement and administer the provisions this Code section.
Added by 2020 Ga. Laws 558,§ 1, eff. 8/3/2020.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-8 - Availability of records for public inspection; collection of fee for special requests for preparation of information

The commissioner shall make available for inspection by the public at reasonable times all records relating to alcoholic beverage brands, shipments, and sales by manufacturers, shippers, or wholesalers. The commissioner may charge a fee for special requests for prepared information, which fee shall be based upon the cost of preparation of the information.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-9 - Requirements as to reports to be made to commissioner

Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall prescribe.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-10 - Disposition of taxes, penalties, interest, and fees

All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer to the credit of the general fund of this state.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-11 - Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest

Except as otherwise provided in this title:
(1)
When any person required to file a report as provided by this title fails to file the report within the time prescribed, he shall be assessed a penalty of $50.00 for each failure to file.
(2)
In the event the commissioner determines, upon inspection of the invoices, books, and records of a licensed wholesale dealer or importer or from any other information obtained by him or his authorized agents, that the licensed wholesale dealer or importer has not paid the proper tax or the proper amount of taxes, the wholesale dealer or importer shall be assessed for the taxes due. After assessment, the person assessed shall be provided with notice and an opportunity for a hearing as provided for contested cases by Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
(3)
When any person fails to pay any tax or license fee due as provided by this title, the person shall be assessed a penalty the same as that provided for in Code Section
48-2-44
.
(4)
When any person fails to file a return, files a false or fraudulent return, or when a tax deficiency or any part of a tax deficiency is due to a fraudulent intent to evade any tax imposed or authorized by this title, the person shall be assessed a specific penalty of 50 percent of the tax due.
(5)
When any person fails to pay the tax or any part of the tax due as provided by this title, the person shall pay interest on the unpaid tax at the rate of 1 percent per month from the time the tax became due until paid or at the rate specified in Code Section
48-2-40
, whichever is greater. Interest shall be computed on a monthly basis for any portion of a month during which payment is delinquent.
(6)
All penalties and interest imposed by this title shall be payable to and collected by the commissioner in the same manner as if they were a part of the taxes imposed by this title.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-12 - Waiver of penalties by commissioner

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions pertaining to the law.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-13 - Issuance of refunds or credits for taxes paid

(a)
The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner's satisfaction that any of the following events has occurred:
(1)
Alcoholic beverages have been received by the wholesaler through an error in shipment and the alcoholic beverages are returned to the shipper prior to any sale by the wholesaler in this state;
(2)
Alcoholic beverages ordered by the wholesaler have been destroyed in transit prior to entry into the wholesaler's warehouse or storage area;
(3)
Alcoholic beverages which are unfit for consumption upon receipt have been received by the wholesaler and the alcoholic beverages are returned to the shipper or destroyed prior to any sale by the wholesaler in this state;
(4)
Alcoholic beverages have been destroyed while in the possession of a wholesaler within the state by an act of God, such as fire, flood, lightning, wind, or other natural calamity;
(5)
Wines have been sold by the wholesaler for delivery and consumption outside the state, provided the sale and delivery shall in all respects comply with the requirements of Code Section
3-6-26.1
; or
(6)
Taxes were paid under a statute expressly held to be unconstitutional by a court of last resort and the payments were made under protest and the ground of the protest was the same as the basis for the ruling of unconstitutionality by the court of last resort.
(b)
No person shall receive a credit for taxes paid in any case where an amount equal to the amount of taxes paid has been charged to or paid by any purchaser of the person seeking a refund or credit. When an applicant is issued a credit for taxes paid, in every case where an amount equal to the amount of taxes paid has been charged to or paid by any purchaser of the applicant, the applicant shall refund or credit to the purchaser or customer an amount equal to the credit allowed by the commissioner.
(c)
In the event that the commissioner issues a credit under this Code section to a person who has or will have insufficient tax liabilities to the State of Georgia against which to offset the credit, the commissioner shall issue a refund to such person for the unusable portion of the credit.
Amended by 2006 Ga. Laws 510,§ 3, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-14 - Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit

(a)
No credit for taxes paid on alcoholic beverages in payment of taxes on alcoholic beverages shall be allowed unless an application for credit is filed with the commissioner within 90 days from the date payment is received by the commissioner. If, in the opinion of the commissioner, an application for credit of taxes paid pursuant to this title contains a false statement, the application shall be denied. When an applicant is indebted to the state or an applicant is in violation of this title, the commissioner shall decline to approve the credit until the applicant has complied with the laws of this state. In no event shall interest be allowed on any refund or credit for taxes paid on alcoholic beverages. Nothing contained in this Code section shall be construed so as to allow for a credit or refund of any license fee lawfully due or paid under this title.
(b)
Each application for credit shall be filed in writing in the form and containing such information as the commissioner may reasonably require. The commissioner or his delegate shall consider information contained in the application, together with such other information as may be available, and shall approve or disapprove the application and notify the applicant of his action. Any applicant whose claim is denied by the commissioner or his delegate or whose claim is not decided by the commissioner or his delegate within one year from the date of filing the claim shall have the right to bring an action for a credit in the Superior Court of Fulton County. No action or proceeding for the recovery of a credit shall be commenced before the expiration of one year from the date of filing the application unless the commissioner or his delegate renders a decision on the application within that time, nor shall any action or proceeding be commenced after the occurrence of the earlier of (1) the expiration of one year from the date the claim is denied, or (2) the expiration of two years from the date the application was filed. The time for filing an action for the recovery of a credit may be extended for such period as may be agreed upon in writing between the applicant and the commissioner during the period authorized for bringing an action or any extension thereof. In the event any application is approved and the taxpayer has not paid other state taxes which have become due, the commissioner may set off the unpaid taxes against the credit. When the setoff authorized in this Code section is exercised, the credit shall be deemed granted and the amount of the setoff shall be considered for all purposes as a payment toward the particular tax debt which is being set off. Any excess credit properly allowable under this article which remains after the setoff has been applied may be credited to the taxpayer.
Amended by 2006 Ga. Laws 510,§ 4, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 1 - ADMINISTRATION (§§ 3-2-1 — 3-2-15) › Section 3-2-15 - Promulgation of rules and regulations governing advertising of distilled spirits

The commissioner shall issue rules and regulations governing all advertising of distilled spirits within this state.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-30 - Powers and duties of special agents and enforcement officers of department generally; bond requirement; retention of weapon and badge upon retirement or disability

(a)
Persons appointed by the commissioner as special agents or enforcement officers of the department, in the enforcement of this title and other laws of this state with respect to the manufacture, transportation, distribution, sale, storage, or possession of alcoholic beverages, shall have the authority throughout the state to:
(1)
Obtain and execute warrants for arrest of persons charged with violations of such laws;
(2)
Obtain and execute search warrants in the enforcement of such laws;
(3)
Arrest without warrant any person violating such laws in the officer's presence or within his immediate knowledge when there is likely to be a failure of enforcement of such laws for want of a judicial officer to issue a warrant;
(4)
Make investigations in the enforcement of such laws and, in connection with the investigations, to go upon any property outside of buildings, posted or otherwise, in the performance of official duties;
(5)
Seize and take possession of all property which is declared contraband under such laws; and
(6)
Carry firearms while performing their duties.
(b)
Each special agent or enforcement officer shall file with the commissioner a public official's bond in the amount of $1,000.00, the cost of which shall be paid by the department.
(c)
Nothing in this title shall be construed so as to relieve any special agent or enforcement officer, after making an arrest, from the duties imposed generally to obtain a warrant promptly and, without undue delay, to return arrested persons before a person authorized to examine, commit, or receive bail, as required by general law.
(d)
After an agent or enforcement officer has accumulated 25 years of service with the department, upon leaving the department under honorable conditions, such agent or enforcement officer shall be entitled as part of such officer's compensation to retain his or her weapon and badge pursuant to regulations promulgated by the commissioner.
(e)
As used in this subsection, the term "disability" means a disability that prevents an individual from working as a law enforcement officer. When a special agent or an enforcement officer leaves the department as a result of a disability arising in the line of duty, such special agent or an enforcement officer shall be entitled as part of such officer's compensation to retain his or her weapon and badge in accordance with regulations promulgated by the commissioner.
Amended by 2005 Ga. Laws 19,§ 3, eff. 4/7/2005.
Amended by 2004 Ga. Laws 784, § 1, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-31 - Assistance to other authorities by special agents and enforcement officers of department

(a)
Upon a request by the governing authority of any municipality or county, the sheriff or chief of a county police force, the judge of the superior court of any county, or the Governor, the commissioner, in unusual circumstances, may and, in the case of an order from the Governor, shall direct special agents and enforcement officers of the department to render assistance in:
(1)
Any criminal case;
(2)
The prevention of violations of law; or
(3)
Detecting and apprehending those violating any criminal laws of this state, any other state, or the United States.
(b)
This Code section shall not apply solely to agents who enforce this title but shall apply to all agents of the department with law enforcement powers.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-32 - Inspection of premises by commissioner and agents generally; access to books, records, and supplies

The commissioner and his agents may enter upon the licensed premises of any person engaged in the manufacture, transportation, distribution, sale, storage, or possession of alcoholic beverages at any time for the purpose of inspecting the premises and enforcing this title and shall have access during the inspection to all books, records, and supplies relating to the manufacture, transportation, distribution, sale, storage, or possession of alcoholic beverages.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-33 - Sale, possession, concealment, storage, or conveyance of untaxed alcoholic beverages; declaration of untaxed or otherwise unlawful alcoholic beverages as contraband; seizure and disposition of contraband alcoholic beverages

(a)
Except as otherwise specifically provided for by law, it is unlawful for any person to sell, possess, conceal, store, or convey any alcoholic beverage on which any tax or license fee imposed by this title has not been paid.
(b)
Any peace officer or authorized agent of the commissioner shall declare as contraband any alcoholic beverage:
(1)
Not reported for collection of taxes under a reporting system established by the commissioner;
(2)
Found in any county, municipality, or unincorporated area of any county where the sale of alcoholic beverages is not lawful when the alcoholic beverage is intended for use or sale contrary to law; or
(3)
Sold, conveyed, or possessed, concealed, stored, or held for sale by any person who has not first obtained all licenses required by this title.
(c)
Except as otherwise provided in this title, all contraband alcoholic beverages seized shall be immediately delivered to the commissioner or to persons designated by him to receive the contraband alcoholic beverages.
Amended by 2006 Ga. Laws 510,§ 5, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-34 - Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evidence

(a)
All alcoholic beverages upon which no taxes have been paid to this state or any other state and which are not specifically exempt from the taxes imposed by law shall be destroyed by the peace officer or agent of the commissioner seizing the beverages, except that a small quantity of the illicit alcoholic beverage may be retained for purposes of evidence in the proper court; and then the illicit alcoholic beverage shall be destroyed immediately.
(b)
All contraband alcoholic beverages upon which the taxes have been paid either to this state or to any other state shall be either destroyed or sold at public sale as provided by law.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 2 - STATE ADMINISTRATION AND ENFORCEMENT (§§ 3-2-1 — 3-2-36) › Article 2 - ENFORCEMENT (§§ 3-2-30 — 3-2-36) › Section 3-2-36 - Arrest and prosecution of violators of title

The commissioner or his agents shall secure warrants or other criminal process against any person who violates any provision of this title in counties and municipalities where the sale of alcoholic beverages is not authorized and in counties and municipalities where the sale of alcoholic beverages is authorized but where the alcoholic beverages are being sold contrary to law. The commissioner or his agents shall prosecute such offenders.
2023 CODE OF GEORGIA › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-1 — 3-15-4) › Chapter 3 - REGULATION OF ALCOHOLIC BEVERAGES GENERALLY (§§ 3-3-1 — 3-3-40) › Article 1 - GENERAL PROVISIONS (§§ 3-3-1 — 3-3-11) › Section 3-3-1 - Declaration of business of manufacturing, selling, and other dealings in alcoholic beverages as privilege subject to regulatory requirements

The businesses of manufacturing, distributing, selling, handling, and otherwise dealing in or possessing alcoholic beverages are declared to be privileges in this state and not rights; however, such privileges shall not be exercised except in accordance with the licensing, regulatory, and revenue requirements of this title.