Georgia Code Title 48. Revenue and Taxation § 48-11-23.1

(a) As used in this Code section, the term “package” means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.

(b) No tax stamp may be affixed to, or made upon, any package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products if:

(c) Any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section shall be guilty of a misdemeanor.

(d) Notwithstanding any other provision of law, the commissioner may revoke any license issued under this chapter to any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section.

(e) Notwithstanding any other provision of law, the commissioner may seize and destroy or sell to the manufacturer, only for export, packages that do not comply with subsection (b) of this Code section.

(f) A violation of subsection (b) of this Code section shall constitute an unfair and deceptive act or practice under Part 2 of Article 15 of Chapter 1 of Title 10, the “Fair Business Practices Act of 1975.”