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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-11-1 Definitions
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As used in this chapter, the term: (1) “Alternative nicotine product” means any material that con73 tains nicotine, but does not contain tobacco leaf, and is intended for human consumption, whether such material is chewed, absorbed, dissolved, or ingested by any other means. Such…
O.C.G.A. § 48-11-10 Monthly reports of licensed distributors; other reporting requirements authorized
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(a) Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing: (1) The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor pr…
O.C.G.A. § 48-11-11 Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
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(a) Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alter103 native nicotine products, and vapor products manufactured, produced, purchased, and sold. The original records or a complete and legible p…
O.C.G.A. § 48-11-12 Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due
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(a)(1) The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the invoices, books, and records of a licensed distributor or dealer or of any other information obtained by the commissioner or the commissioner’s…