O.C.G.A. § 48-11-8 (2019)
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
(a)(1) No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does not bear the tax stamps required by Code Section 48-11-3.
(2) No person shall sell, offer for sale, or possess with intent to sell in this state any cigars or little cigars, alternative nicotine products, or vapor products upon which the tax has not been paid under the alternate method of collecting the taxes provided in Code Section 48-11-3 or which do not bear tax stamps.
(3) No person shall sell, offer for sale, or possess with intent to sell any loose or smokeless tobacco in this state when the loose or smokeless tobacco container does not bear the tax stamps required by Code Section 48-11-3 or upon which the tax has not been paid under the alternate method of collecting the tax provided under Code Section 48-11-3.
(4) No person shall sell, offer for sale, or possess with intent to sell cigarettes as prohibited by Code Section 10-13A-5.
(b) Each distributor at the location for which such distributor’s license is issued and in the manner specified by the commissioner shall affix the stamps required by this Code section to each individual package of cigarettes sold or distributed by such distributor, except as prohibited by Code Section 10-13A-5. Each distributor shall comply with the commissioner’s regulations for the payment of the tax on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products as provided in Code Section 48-11-3 or shall affix to each container of cigars or loose or smokeless tobacco sold by such distributor or from which such distributor sells cigars or loose or smokeless tobacco the stamps required by this chapter. The stamps may be affixed or the tax under the alternate method may be paid by a distributor at any time before the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are transferred out of such distributor’s possession.
(c) It is the intent of this chapter that the tax imposed by this chapter be paid only once and that, if the distributor acquires stamped cigarettes, tax-paid cigars, stamped cigars, stamped loose or smokeless tobacco, tax-paid loose or smokeless tobacco, tax-paid alternative nico98 tine products, or tax-paid vapor products, such distributor is not required to affix additional stamps or provide other evidence of payment of the tax.
(d) Every dealer who comes into possession of cigars, cigarettes, or loose or smokeless tobacco not bearing proper tax stamps or other evidence of the tax imposed by this chapter shall report the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products to the commissioner prior to displaying, selling, using, or otherwise disposing of the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products. After a report, the commissioner shall authorize a licensed distributor to affix the proper stamps to the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or, in the case of cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products, authorize the dealer to remit the tax by the alternate method promulgated by the commissioner in accordance with Code Section