Seller or distributor to collect from purchaser or consumer, §48-11-2. Stamps, §48-11-3. Common carriers. Authority to require reports from, §48-11-10. Examination of records, §48-11-11.
Once per item, §48-11-2
O.C.G.A. § 48-11-3 — under Title 48.
O.C.G.A. § 48-11-3