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Georgia Commons

Código Oficial de Georgia Anotado

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

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

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)

    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.#

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; 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.’”

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, páginas 133 a 134; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.