reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 10 - [RESERVED] (§ 48-10-1) › Section 48-10-1 - through 48-10-16 - Reserved. Redesignated

Reserved. Redesignated by Ga. L. 2002, p 1074, § 1, effective July 1, 2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-3 - Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax; prohibition of sale or exchange of stamps with another distributor; redemption

(a)
Except as otherwise provided in this Code section, the taxes imposed by Code Section
48-11-2
shall be collected and paid through the use of stamps. The commissioner shall secure stamps of such design and materials as the commissioner deems appropriate to protect the revenue and shall sell the stamps to licensed distributors at a discount of not less than 2 percent and not more than 8 percent of the value of the stamps. The exact percentage of the discount shall be based on brackets according to the volume of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products handled by the distributor pursuant to regulations promulgated by the commissioner. The commissioner shall prescribe by regulation the condition, method, and manner in which stamps are to be affixed to containers of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products.
(b)
The commissioner may prescribe by regulation an alternate method, in lieu of the sale of stamps, of collecting and paying the tax imposed upon cigars and little cigars. The commissioner may also prescribe by regulation an alternate method, in lieu of the sale of stamps, of collecting and paying the tax imposed on loose or smokeless tobacco, alternative nicotine products, or vapor products. Any such regulations shall be promulgated so that use of the alternate method will result in the same revenue to the state as the state would realize through the sale of stamps to the distributors.
(c)
No distributor shall sell or exchange with another distributor any stamps issued pursuant to this chapter. The commissioner is authorized to redeem at cost price any stamps presented for redemption by a licensed distributor when the commissioner determines from physical inspection that no cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have been sold by the distributor under pretense of the tax imposed by this chapter having been paid through use of the stamps.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2003 Ga. Laws 343, § 20, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-4.1 - Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation

(a)
Except as expressly provided in Code Section
48-11-4.2
, it shall be unlawful to sell vapor products to any person who is not a licensed manufacturer, importer, distributor, or dealer of vapor products pursuant to Code Section
48-11-4
by any means other than an in-person, face-to-face sale.
(b)
A seller of a vapor product shall request proper identification from each person attempting to purchase a vapor product which shows that such person is at least 21 years of age. Each person attempting to purchase a vapor product shall provide proper identification to the seller at the time of such purchase.
(c)
A violation of any provision of this Code section shall be punished as for a misdemeanor as provided in Code Section
16-1-10
and shall result in the probation, suspension, or revocation by the commissioner of all licenses issued to the seller pursuant to Code Section
48-11-4
.
Added by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner

The commissioner may suspend or refuse to renew a license issued to any person under this chapter for violation of any provision of this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. After notice and opportunity for hearing, the commissioner may revoke a license issued to any person under this chapter for violation of any provision of this chapter or of any rule or regulation of the commissioner made pursuant to this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. Any person aggrieved by the suspension of or refusal to renew his or her license may apply to the commissioner for a hearing as provided in subsection (a) of Code Section
48-11-18
; and any person aggrieved by the action of the commissioner in revoking or refusing to renew his or her license after hearing may further appeal to the courts as provided in subsection (b) of Code Section
48-11-18
. No legal proceedings or other action by the commissioner shall be barred or abated by the suspension, revocation, or expiration of any license issued under this chapter.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2016 Ga. Laws 472,§ 5, eff. 7/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-7 - Execution of bonds by distributor; surety

Each bond required to be filed pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation authorized to engage in business as a surety company in this state.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-10 - Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report

(a)
Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing:
(1)
The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products on hand on the first and last days of the calendar month immediately preceding the month in which the report is filed;
(2)
Information required by the commissioner concerning the amount of stamps purchased, used, and on hand during the report period; and
(3)
Information otherwise required by the commissioner for the report period.
(b)
The commissioner may require other reports as the commissioner deems necessary for the proper administration of this chapter, including, but not limited to, reports from common carriers and warehousemen with respect to cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products delivered to or stored at any point in this state.
(c)
Any person who fails to file any report when due shall forfeit as a penalty for each day after the due date until the report is filed the sum of $25.00, to be collected in the manner provided in subsection (c) of Code Section
48-11-24
for the collection of penalties.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 4, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 25, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-11 - Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses

(a)
Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products manufactured, produced, purchased, and sold. The original records or a complete and legible photocopy or electronic image shall be safely preserved for three years in an appropriate manner to ensure permanency and accessibility for inspection by the commissioner and the commissioner's authorized agents. The commissioner and the commissioner's authorized agents may examine the books, papers, and records of any distributor or dealer in this state for the purpose of determining whether the tax imposed by this chapter has been fully paid and, for the purpose of determining whether the provisions of this chapter are properly observed, may investigate and examine the stock of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in or upon any premises, including, but not limited to, public and private warehouses where the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are possessed, stored, or sold. Invoices sufficient to cover current inventory at a licensed location shall be maintained at such licensed location and made available for immediate inspection. All other records may be kept at a locality other than the licensed location and shall be provided for inspection within two business days after receipt of notification from the commissioner or an authorized agent of the commissioner to make such records available.
(b)
The commissioner and his or her authorized agents may examine the books, papers, and records of any transportation company, any common, contract, or private carrier, and any public or private warehouse for the purpose of determining whether the provisions of this chapter are properly observed.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2012 Ga. Laws 698,§ 5, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 26, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-12 - Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud

(a)
(1)
The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the invoices, books, and records of a licensed distributor or dealer or of any other information obtained by the commissioner or the commissioner's authorized agents, the commissioner determines that:
(A)
The report of the licensed distributor or dealer is incorrect;
(B)
The licensed distributor or dealer has not paid the tax in accordance with the alternate regulations promulgated by the commissioner under Code Section
48-11-3
; or
(C)
The licensed distributor or dealer has not purchased sufficient stamps to cover such licensed distributor's or dealer's receipts for sales or other disposition of unstamped cigarettes or loose or smokeless tobacco and nontax-paid cigars, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products.
(2)
In any case where a licensed distributor or dealer cannot produce evidence of sufficient stamps purchased or other payment of the tax to cover the receipt of unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products, it shall be assumed that the cigars, cigarettes, and loose or smokeless tobacco were sold without having either the proper stamps affixed or the tax paid on unstamped cigars or loose or smokeless tobacco.
(b)
If the commissioner determines that the deficiency or any part of the deficiency is due to a fraudulent intent to evade the tax, a penalty of 50 percent of the deficiency shall be added to the amount due.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2003 Ga. Laws 343, § 27, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-13 - Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions

(a)
There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state on which the tax imposed by Code Section
48-11-2
has not been paid. The tax shall be measured by and graduated in accordance with the volume of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products used, consumed, or stored as set forth in Code Section
48-11-2
.
(b)
This Code section shall not apply to:
(1)
Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the hands of a licensed distributor or dealer;
(2)
Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the possession of a common carrier complying with Code Section
48-11-22
or delivery being made pursuant to Code Section
48-11-4.2
;
(3)
Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products stored in a public warehouse;
(4)
Cigarettes or little cigars in an amount not exceeding 200 cigarettes or little cigars which have been brought into this state on the person;
(5)
Cigars in an amount not exceeding 20 cigars which have been brought into this state on the person;
(6)
Loose or smokeless tobacco in an amount not exceeding six containers which has been brought into this state on the person;
(7)
Alternative nicotine products in an amount not exceeding six containers which have been brought into this state on the person;
(8)
Consumable vapor products in an amount not exceeding 50 milliliters which have been brought into this state on the person; or
(9)
Up to five vapor devices which have been brought into this state on the person.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2012 Ga. Laws 698,§ 6, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 28, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties

(a)
Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section
48-11-13
, such person shall register with the commissioner as a responsible taxpayer subject to the obligation of maintaining records and making reports in the form prescribed by the commissioner. The report shall be made on or before the tenth day of the month following the month in which the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products were acquired and shall be accompanied by the amount of tax due.
(b)
If any person subject to the tax imposed by Code Section
48-11-13
fails to make the required report or makes an incorrect report, the commissioner shall assess the correct amount of tax due from that person from the best information available to him or her. A copy of the assessment shall be furnished the person by registered or certified mail or statutory overnight delivery, return receipt requested, or by personal service. Any person aggrieved by any assessment pursuant to this Code section may request a hearing in the manner provided in subsection (a) of Code Section
48-11-18
.
(c)
Every person subject to the tax imposed by Code Section
48-11-13
who fails to register with the commissioner as a responsible taxpayer, who fails to make a report within the time specified, or who fails to remit the tax within the time specified may be required to pay a penalty of not less than $25.00 nor more than $250.00 in addition to the tax and any other penalties imposed by law and found due by the commissioner. The commissioner may proceed to collect the tax and penalty in the manner provided in subsection (c) of Code Section
48-11-24
.
(d)
Except as otherwise provided in this Code section, the sanctions and penalties set forth in Code Sections
48-11-15
,
48-11-17
,
48-11-18
, and
48-11-20
through
48-11-24
and in Code Sections
48-7-2
and
48-13-38
shall be imposed where applicable for any violations of this chapter by consumers.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2003 Ga. Laws 343, § 29, eff. 7/1/2003.
Amended by 2002 Ga. Laws 898, § 5, eff. 7/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-15 - Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported

The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the commissioner and in accordance with regulations promulgated by the commissioner, shall refund the cost price of stamps affixed to any package of cigars, cigarettes, or loose or smokeless tobacco or shall refund the tax paid on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products under the alternate method when the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have become unfit for use, consumption, or sale and have been destroyed or shipped out of this state.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
Amended by 2003 Ga. Laws 343, § 30, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-16 - Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding

(a)
The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with the commissioner in amounts sufficient in the opinion of the commissioner to secure payment for stamps delivered on account. Tax stamps purchased by licensed distributors shall be paid for in full on or before the twentieth day of the month next succeeding the purchase. The bond provided in this Code section shall be secured by cash which shall bear no interest, by negotiable securities approved by the Office of the State Treasurer, or by a surety bond executed by a surety company licensed to do business in this state and approved by the commissioner.
(b)
The commissioner may cancel without notice any permit issued under this Code section if the licensed distributor fails or refuses to comply with the requirements of this Code section or with the rules and regulations adopted under authority of this Code section.
(c)
On or before June 30 of each fiscal year, the licensed distributor shall pay in its entirety any liability for the purchase of tax stamps due at that time.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien

The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without proper stamps affixed to the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or without the tax paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products as otherwise provided in this chapter. The commissioner or the commissioner's authorized agents are authorized to seize the property of a delinquent distributor, dealer, or taxpayer and sell it as provided by law to satisfy the claim for taxes due under this chapter; or the commissioner may record the commissioner's lien specifying and describing the property against which the lien is effective, and the lien shall be good as against any other person until the claim for taxes is satisfied.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2003 Ga. Laws 343, § 31, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 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

(a)
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.
(b)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 7, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 32, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement

(a)
Each person appointed by the commissioner as a special agent or enforcement officer of the department for the enforcement of the laws of this state with respect to the manufacture, transportation, distribution, sale, possession, and taxation of cigars, cigarettes, little cigars, loose or smokeless tobacco, alternative nicotine products, and vapor products shall have the authority throughout this 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 such officer's 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 such investigations, to go upon any property outside buildings, whether posted or otherwise, in the performance of such officer's duties;
(5)
Seize and take possession of all property which is declared contraband under such laws; and
(6)
Carry firearms while performing such officer's 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 the bond to be borne by the department. Nothing in this chapter shall be construed to relieve agents and officers, after making an arrest, from the duties imposed generally to obtain a warrant promptly and to return arrested persons without undue delay before a person authorized to examine, commit, or receive bail as required by general law.
(c)
After a special agent or enforcement officer has accumulated 25 years of service with the department, upon leaving the department under honorable conditions, such special 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.
(d)
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 enforcement officer leaves the department as a result of a disability arising in the line of duty, such special agent or 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 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2005 Ga. Laws 19,§ 48, eff. 4/7/2005.
Amended by 2004 Ga. Laws 784, § 5, eff. 7/1/2004.
Amended by 2003 Ga. Laws 343, § 33, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 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

(a)
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
.
(b)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 8, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 34, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-23 - Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty

(a)
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
.
(b)
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:
(1)
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;
(2)
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
(3)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 9, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 35, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-23.1 - Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses

(a)
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.
(b)
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:
(1)
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;
(2)
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;
(3)
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;
(4)
The package has been imported into the United States after January 1, 2000, in violation of
26 U.S.C. Section 5754
;
(5)
The package in any way violates federal trademark or copyright laws; or
(6)
The package in any way violates Code Section
10-13A-5
.
(c)
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.
(d)
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.
(e)
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.
(f)
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."
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2003 Ga. Laws 343, § 36, eff. 7/1/2003.
Amended by 2003 Ga. Laws 367, § 4, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 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

(a)
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.
(b)
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.
(c)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 10, eff. 7/1/2013.
Amended by 2003 Ga. Laws 343, § 37, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-25 - Violations of chapter; penalties

(a)
(1)
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.
(2)
Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor.
(b)
(1)
It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to:
(A)
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
(B)
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.
(2)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2003 Ga. Laws 343, § 38, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-26 - Failure to file report or filing false report required by chapter; penalty

(a)
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:
(1)
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
(2)
Aid or abet another in the filing with the commissioner of any false or fraudulent report or statement.
(b)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 11, eff. 7/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-27 - False entries on invoices or records pursuant to chapter; penalty

(a)
It shall be unlawful for any person to:
(1)
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
(2)
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.
(b)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2003 Ga. Laws 343, § 39, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty

(a)
With respect to this chapter, it shall be unlawful for any person to:
(1)
Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;
(2)
Cause or procure a violation of paragraph (1) of this subsection to be done;
(3)
Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;
(4)
Knowingly possess any false, altered, forged, or counterfeited stamp;
(5)
For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or
(6)
Tamper with or cause to be tampered with any metering machine authorized to be used.
(b)
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.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2012 Ga. Laws 698,§ 12, eff. 7/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-29 - [Reserved] Swearing and testifying falsely with respect to matters governed by chapter; penalty

Reserved by 2012 Ga. Laws 698,§ 13, eff. 7/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-30 - Penalty for sale or possession of counterfeit cigarettes

(a)
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:
(1)
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;
(2)
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;
(3)
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
(4)
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.
(b)
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
.
(c)
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
.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Added by 2004 Ga. Laws 484, § 4, eff. 5/13/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 12 - ESTATE TAX (§§ 48-12-1 — 48-12-6) › Section 48-12-1 - Elimination of estate taxes and returns; prior taxable years not applicable

(a)
On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.
(b)
Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be governed by the provisions of general law as it existed immediately prior to July 1, 2014.
(c)
This Code section shall not abate any prosecution, punishment, penalty, administrative proceeding or remedy, or civil action related to any violation of law committed prior to July 1, 2014.
Amended by 2014 Ga. Laws 633,§ 1, eff. 4/28/2014.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 12 - ESTATE TAX (§§ 48-12-1 — 48-12-6) › Section 48-12-2 - [Repealed]

Repealed by 2014 Ga. Laws 633,§ 1, eff. 4/28/2014.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 12 - ESTATE TAX (§§ 48-12-1 — 48-12-6) › Section 48-12-3 - [Repealed]

Repealed by 2014 Ga. Laws 633,§ 1, eff. 4/28/2014.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 12 - ESTATE TAX (§§ 48-12-1 — 48-12-6) › Section 48-12-4 - [Repealed]

Repealed by 2014 Ga. Laws 633,§ 1, eff. 4/28/2014.