Ga. Code § 48-11-23.1

Current through 2023-2024 Legislative Session Chapter 709
Section 48-11-23.1 - Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses
(a) As used in this Code section, the term "package" means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
(b) No tax stamp may be affixed to, or made upon, any package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products if:
(1) The package differs in any respect with the requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C. Section 1331, et seq., or those requirements established by the United States Food and Drug Administration, for the placement of labels, warnings, or any other information upon a package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products that are to be sold within the United States;
(2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in paragraph (1) or (2) of this subsection;
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. Section 5754;
(5) The package in any way violates federal trademark or copyright laws; or
(6) The package in any way violates Code Section 10-13A-5.
(c) Any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section shall be guilty of a misdemeanor.
(d) Notwithstanding any other provision of law, the commissioner may revoke any license issued under this chapter to any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section.
(e) Notwithstanding any other provision of law, the commissioner may seize and destroy or sell to the manufacturer, only for export, packages that do not comply with subsection (b) of this Code section.
(f) A violation of subsection (b) of this Code section shall constitute an unfair and deceptive act or practice under Part 2 of Article 15 of Chapter 1 of Title 10, the "Fair Business Practices Act of 1975."

OCGA § 48-11-23.1

Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2003 Ga. Laws 343, § 36, eff. 7/1/2003.
Amended by 2003 Ga. Laws 367, § 4, eff. 7/1/2003.