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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS

48-11-25. Violations of chapter; penalties.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)
    1. (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. (2)

      Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor.#

  2. (b)
    1. (1)

      It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to:#

      1. (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#

      2. (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. (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.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1955, p. 268, § 23; Ga. L. 1967, p. 563, § 14; Ga. L. 1969, p. 710, §§ 6, 7; Code 1933, § 91A-9921, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 38; Ga. L. 2020, p. 257, § 2/SB 375.

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.’”

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 132; merge action: carried; file SHA-256 7933c78e4182.