Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-25. Violations of Chapter; Penalties

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.
The 2020 amendment, effective January 1, 2021, inserted “, alternative nicotine products, or vapor products” in paragraph (a)(1) and twice in subparagraph (b)(1)(B); and substituted “cigars, loose” for “cigars or loose” in paragraph (a)(1) and twice in subparagraph (b)(1)(B).
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.’

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 11 - Taxes on Tobacco and Vaping Products

§ 48-11-1. Definitions

§ 48-11-2. Excise Tax Imposed; Rates for Tobacco and Vaping Products; Exemptions; Collection and Payment; Tax Separately Identified

§ 48-11-3. Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption

§ 48-11-4. Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

§ 48-11-4.1. Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation

§ 48-11-4.2. Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations

§ 48-11-5. Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; Examination of Records; Service on Agent; Applicability of Chapter to Nonresident Distributors; Reports of Shipments

§ 48-11-6. Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner

§ 48-11-7. Execution of Bonds by Distributor; Surety

§ 48-11-8. Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports

§ 48-11-9. Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines

§ 48-11-10. Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

§ 48-11-11. Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses

§ 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

§ 48-11-13. Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions

§ 48-11-14. Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties

§ 48-11-15. Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported

§ 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding

§ 48-11-17. Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien

§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs

§ 48-11-19. Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement

§ 48-11-20. Venue as to Violations of Chapter; Commissioner’s Certificate as Prima-Facie Evidence

§ 48-11-21. Jurisdiction of Superior Courts of Criminal Violations of Chapter

§ 48-11-22. Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability

§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty

§ 48-11-23.1. Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

§ 48-11-24. Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses

§ 48-11-25. Violations of Chapter; Penalties

§ 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty

§ 48-11-27. False Entries on Invoices or Records Pursuant to Chapter; Penalty

§ 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes