Ir al contenido
Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 11. TAXES ON TOBACCO AND VAPING PRODUCTS

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

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  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.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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.’”

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, página 132; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.