Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty

History. Ga. L. 1969, p. 710, § 5; Code 1933, § 91A-9926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 35; Ga. L. 2012, p. 831, § 9/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, in subsection (a), deleted “or” preceding “loose” and inserted “, alternative nicotine products, or vapor products”; in paragraph (b)(1), deleted “or” following “cigars,” and inserted “more than six but fewer than 18 containers of alternative nicotine products, more than five vapor devices but fewer than 20 vapor devices, or more than 50 milliliters but fewer than 200 milliliters of consumable vapor products,”; in paragraph (b)(2), deleted “or” following “cigars,” and inserted “, 18 more but fewer than 60 containers of alternative nicotine products, 20 or more but fewer than 60 vapor devices, or 200 milliliters or more but fewer than 600 milliliters of consumable vapor products,”; and, in paragraph (b)(3), deleted “or” following “cigars,” and inserted “, 60 or more containers of alternative nicotine products, 60 or more vapor devices, or 600 milliliters or more of consumable vapor products”.
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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