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Georgia Code Title 48. Revenue and Taxation § 48-11-25

Current as of March 28, 2024 | Updated by FindLaw Staff

(a)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products.

(2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor.

(b)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to:

(A) Sell cigarettes or loose or smokeless tobacco without the stamps required by this chapter being affixed to the cigarettes or loose or smokeless tobacco; or

(B) Sell cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products without the stamp or stamps required by this chapter or without the tax being paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in accordance with the alternate method.

(2) Any person who violates paragraph (1) of this subsection shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than one year nor more than ten years.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-11-25 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-11-25/

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