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Official Code of Georgia Annotated

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

48-11-27. False entries on invoices or records pursuant to chapter; penalty.

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

  1. (a)

    It shall be unlawful for any person to:#

    1. (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. (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.#

  2. (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.#

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; Code 1933, § 91A-9923, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 39; Ga. L. 2020, p. 257, § 2/SB 375.

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, pages 133 to 134; merge action: carried; file SHA-256 7933c78e4182.