Georgia § 48-11-27 - False entries on invoices or records pursuant to chapter; penalty.
Full text of Georgia Official Code of Georgia Annotated § 48-11-27 — False entries on invoices or records pursuant to chapter; penalty., with citation guidance and answers to common questions.
§ 48-11-27. False entries on invoices or records pursuant to chapter; penalty.
It shall be unlawful for any person to: Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or With intent to evade any tax imposed by this chapter, present any false entry upon any such invoice or record for the inspection of the commissioner or the commissioner's authorized agents. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $250.00 for each separate offense. (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9923, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 39; Ga. L. 2020, p. 257, § 2/SB 375.) The 2020 amendment, effective January 1, 2021, substituted "cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products" for "cigarettes or loose or smokeless tobacco" in paragraph (a)(1). 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 § 48-11-27
What does Official Code of Georgia Annotated § 48-11-27 cover?
Section 48-11-27 ("False entries on invoices or records pursuant to chapter; penalty.") 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 § 48-11-27?
A common citation format is "Official Code of Georgia Annotated § 48-11-27" (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 § 48-11-27 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.