TITLE 48 REVENUE AND TAXATION

Section 11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.

ARTICLE 2 ROAD TAX ON MOTOR CARRIERS

48-11-25. Violations of chapter; penalties.

1. 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 or loose or smokeless tobacco.
   2. Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor.
2. 1. It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to:
      1. 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
      2. Sell cigars or loose or smokeless tobacco without the stamp or stamps required by this chapter or without the tax being paid on the cigars or loose or smokeless tobacco 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.

(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.)