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Georgia Statutes

§ 3-4-132 — Manner of imposition, payment, and collection of tax

Georgia·Title 3
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131 .

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Posting of warning by retailer that consumption of alcohol during pregnancy is dangerous
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Scope of chapter
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Existence of property rights in distilled spirits or vessels kept or used in violation of chapter; contraband
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Contraband apparatus and appliances; existence of property rights therein; summary destruction of contraband; governing procedure for forfeiture of vehicles, boats, and vessels
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Duties of district attorneys as to investigation and prosecution of violations of chapter; duties of sheriffs
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Evidence as to color, odor, appearance, and taste of beverage manufactured, sold, or disposed of by defendant; burden of proof when defendant claims beverage not a distilled spirit
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Penalty for violations of provisions of chapter
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Sale, exchange, or other possession of distilled spirits
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