One Click Case Law for § 48-11-24
O.C.G.A. § 48-11-23 <-- --> O.C.G.A. §48-11-25

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 11 - TAXES ON TOBACCO PRODUCTS
§ 48-11-24 - Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses

O.C.G.A. 48-11-24 (2010)
48-11-24. Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses


(a) Any person who possesses unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars or loose or smokeless tobacco in violation of this chapter shall be liable for a penalty of not more than $25.00 for each individual carton of unstamped cigarettes or loose or smokeless tobacco and $50.00 for each individual box of nontax-paid cigars or loose or smokeless tobacco in his or her possession.

(b) Any person who engages in any business or activity for which a license is required by this chapter without first having obtained a license to do so or any person who continues to engage in or conduct the business after his license has been revoked or during a suspension of the license shall be liable for a penalty of not more than $250.00. Each day that the business is engaged in or conducted shall be deemed a separate offense.

(c) Proceedings to enforce and collect the penalties provided by this chapter shall be brought by and in the name of the commissioner. With respect to offenses committed within the territorial jurisdiction of the court, each superior court shall have jurisdiction to enforce and collect the penalty. The costs recoverable in any such proceeding shall be recovered by the commissioner in the event of judgment in his favor. If the judgment is for the defendant, it shall be without costs against the commissioner. All expenses incident to the recovery of any penalty pursuant to this Code section shall be paid in the same manner as any other expense incident to the administration of this chapter.