Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-12. Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud

History. Ga. L. 1955, p. 268, § 13; Ga. L. 1967, p. 563, § 10; Code 1933, § 91A-5512, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 27; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, substituted “, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products” for “or loose or smokeless tobacco” in subparagraph (a)(1)(C) and paragraph (a)(2), and inserted a comma in paragraph (a)(2).
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.’

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