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

48-11-28. Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.

1. With respect to this chapter, it shall be unlawful for any person to:
   1. Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;
   2. Cause or procure a violation of paragraph (1) of this subsection to be done;
   3. Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;
   4. Knowingly possess any false, altered, forged, or counterfeited stamp;
   5. For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or
   6. Tamper with or cause to be tampered with any metering machine authorized to be used.
2. Any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.

(Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9924, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 12/HB 1071.)