Powers of revenue agents in enforcement of article

Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police officer of this state when engaged in the enforcement of this article. History. Ga. L. 1972, p. 381, § 1; Code 1933, § 91A-5115, enacted by Ga. L. 1978, p. 309, § 2. 67 48-9-46 48-9-45. Violation of registration provisions; untimely reports; failure to pay; penalties; interest; other punitive measures. (a) Whenever any motor carrier operates a motor vehicle in violation of the registration provisions of this article, the motor carrier shall be subject to a penalty of $145.00 for each motor vehicle in violation. (b) Whenever any motor carrier required to file a report as provided by this article fails to file the report within the time prescribed, he or she shall be subject to a penalty of $25.00 for each failure to file. (c) Whenever any motor carrier fails to pay the road taxes or any part of the road taxes due pursuant to this article, the motor carrier shall be subject to a penalty of $10.00 or 10 percent of the amount of the unpaid tax due, whichever is greater, and to interest on the unpaid tax at the rate specified in Code Section 48-2-40 from the time the road tax became due until the tax is paid. (d) Any penalties and interest imposed by this Code section shall be assessed and collected by the commissioner in the manner provided by law. In addition to imposing penalties and interest, the commissioner may suspend or revoke any certificate, permit, or other evidence of right issued by the commissioner and held by the motor carrier found to be in default. History. Ga. L. 1968, p. 360, § 12; Code 1933, § 91A-5112, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1759, § 3; Ga. L. 2022, p. 293, § 1/HB 1089. Amendments. The 2022 amendment, effective July 1, 2022, substituted “$145.00” for “$25.00” in subsection (a); and inserted “or she” in subsection (b). 48-9-46. Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty. (a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article. (b) It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law. (c) Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor. 68 History. Ga. L. 1968, p. 360, § 17; Code 1933, 48-9-46 § 91A-9919, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 12. 69 T.48, C.10 REVENUE AND TAXATION 48-10-16 CHAPTER 10 MOTOR VEHICLE LICENSE FEES AND PLATES Sec. 48-10-1 through 48-10-16. [Redesignated]. Editor’s notes. This chapter, which formerly consisted of Code Sections 48-10-1 through 48-10-16, was redesignated as Article 7 of Chapter 2 of Title 40 by Ga. L. 2002, p. 1074, §§ 1 and 2. 48-10-1 through 48-10-16. Reserved. Redesignated by Ga. L. 2002, p 1074, § 1, effective July 1, 2002. Editor’s notes. Code Section 48-10-5, concerning transfers of annual license fees, licenses, and plates, etc. which was repealed by Ga. L. 1997, p. 419, § 39, effective May 1, 1997, and which was based on Ga. L. 1937-38, Ex. Sess. p. 259, § 4; Ga. L. 1970, p. 281, § 1; Code 1933, § 91A-5305, enacted by Ga. L. 1978, p. 309, § 2, was stricken and not redesignated by Ga. L. 2002, p. 1074, § 1. Code Section 48-10-11, concerning the prohibition of operation of two-axle trailers of four or more wheels without certain brakes, which was repealed by Ga. L. 2000, p. 809, § 3, effective July 1, 2000, and which was based on Ga. L. 1937-38, Ex. Sess. p. 259, § 9A; Code 1933, § 91A-5311, enacted by Ga. L. 1978, p. 309, § 2, was stricken and not redesignated by Ga. L. 2002, p. 1074, § 1. 70 T.48, C.11 TAXES ON TOBACCO AND VAPING PRODUCTS T.48, C.11 CHAPTER 11 TAXES ON TOBACCO AND VAPING PRODUCTS Sec. 48-11-1. 48-11-2. 48-11-2. 48-11-3. 48-11-4. 48-11-4.1. 48-11-4.2. 48-11-5. Definitions.