---
title: O.C.G.A. § 48-11-23. Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty.
collection: code
id: 48-11-23
cite_as: O.C.G.A. § 48-11-23 (2025)
canonical_url: https://georgiacommons.org/code/48-11-23
md_url: https://georgiacommons.org/code/48-11-23.md
text_url: https://georgiacommons.org/code/48-11-23/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=128
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-11.md
previous: https://georgiacommons.org/code/48-11-22.md
next: https://georgiacommons.org/code/48-11-23.1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / TAXES ON TOBACCO AND VAPING PRODUCTS
---

# O.C.G.A. § 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.

## History

Ga. L. 1969, p. 710, § 5; Code 1933, § 91A-9926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 35; Ga. L. 2012, p. 831, § 9/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.

## Editor's Notes

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”