Georgia § 48-11-25 - Violations of chapter; penalties.
Full text of Georgia Official Code of Georgia Annotated § 48-11-25 — Violations of chapter; penalties., with citation guidance and answers to common questions.
§ 48-11-25. Violations of chapter; penalties.
It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products. Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor. It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to: Sell cigarettes or loose or smokeless tobacco without the stamps required by this chapter being affixed to the cigarettes or loose or smokeless tobacco; or Sell cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products without the stamp or stamps required by this chapter or without the tax being paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in accordance with the alternate method. Any person who violates paragraph (1) of this subsection shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than one year nor more than ten years. (Ga. L. 1955, p. 268, § 23; Ga. L. 1967, p. 563, § 14; Ga. L. 1969, p. 710, §§ 6, 7; Code 1933, § 91A-9921, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 38; Ga. L. 2020, p. 257, § 2/SB 375.) The 2020 amendment, effective January 1, 2021, inserted ", alternative nicotine products, or vapor products" in paragraph (a)(1) and twice in subparagraph (b)(1)(B); and substituted "cigars, loose" for "cigars or loose" in paragraph (a)(1) and twice in subparagraph (b)(1)(B). Editor's notes. - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-11-25
What does Official Code of Georgia Annotated § 48-11-25 cover?
Section 48-11-25 ("Violations of chapter; penalties.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-11-25?
A common citation format is "Official Code of Georgia Annotated § 48-11-25" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-11-25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.