(a)Except as otherwise provided in subsection (c) of this Code section, all vehicles of the type required to be registered by Code Section 40-2-20 owned by the State of Georgia or any municipality or other political subdivision of this state shall be registered with the commissioner by the fiscal officers or other proper officials of the respective departments and agencies of the state, municipality, or political subdivision to which such vehicles belong prior to operation and use thereof. Such registration shall be made upon forms prescribed and prepared by the commissioner for such purpose and shall contain a brief description of the vehicle to be registered; its name and model; the name of the manufacturer; the manufacturer's vehicle identification number; the department, agency, polit
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(a) Except as otherwise provided in subsection (c) of this Code section, all vehicles of the type required to be registered by Code Section 40-2-20 owned by the State of Georgia or any municipality or other political subdivision of this state shall be registered with the commissioner by the fiscal officers or other proper officials of the respective departments and agencies of the state, municipality, or political subdivision to which such vehicles belong prior to operation and use thereof. Such registration shall be made upon forms prescribed and prepared by the commissioner for such purpose and shall contain a brief description of the vehicle to be registered; its name and model; the name of the manufacturer; the manufacturer's vehicle identification number; the department, agency, political subdivision, or branch thereof to which such vehicle is to be registered; and such other information as to identity as the commissioner may require. Upon the filing of the properly executed application for registration, the commissioner, upon being satisfied that such vehicle is bona fide owned by the state or a municipality or political subdivision thereof and upon payment by such applicant of an initial license fee of $3.00, shall issue a license plate which shall be displayed upon such vehicle in the same manner as provided for private vehicles. The license fee shall be deposited in the general fund of the state treasury. Such license plates shall be replaced at such time as other license plates issued for private vehicles are required to be replaced. (b) Except as otherwise provided for in subsection (c) of this Code section, the license plates issued pursuant to subsection (a) of this Code section shall be identical in appearance to regular license plates issued for private vehicles, except that such license plates shall not display any registration expiration and shall be marked in such a manner as to indicate the specific type of governmental unit operating the vehicle. These markings shall be prominently displayed and shall consist of one of the following appropriate legends: "STATE," "CITY," "COUNTY," "AUTHORITY," or "BOARD." In addition, each such license plate shall bear a county identification strip indicating the county in which the vehicle is based, except that vehicles owned by the state shall not be required to bear such county identification strip. (c) Vehicles owned by the State of Georgia, any municipality of this state, or any other political subdivision of this state that are utilized in covert or secret investigatory police functions, assigned for the transportation of employees of the Georgia Lottery Corporation, or owned by the Department of Public Safety, shall be issued regular license plates upon the filing of the properly executed application for registration and payment of the applicable license fee. The commissioner shall be authorized to grant a waiver of the requirements of subsection (b) of this Code section such that regular license plates may be issued for any vehicle or vehicles owned by the State of Georgia, any municipality of this state, or any other political subdivision of this state upon finding issuance of such waiver to be in the best interest of public safety, public welfare, or efficient administration. (d) Any license plate issued pursuant to this Code section shall remain displayed and affixed upon such vehicle so long as such vehicle continues to be owned by the state or such municipality or political subdivision. Upon cessation of ownership by the state or a municipality or political subdivision thereof, the license plate issued pursuant to this Code section shall be removed from such vehicle and returned to the commissioner or the county tag agent for destruction. In the event of a transfer of a vehicle to a department or agency, or branch thereof, other than the specific one to which such vehicle is registered, the commissioner shall be notified in writing by the department or agency from which the same is being transferred upon a form prepared and furnished for such purpose by the commissioner. On due proof of loss of any such license plate, or of mutilation due to accidental or natural causes, another license plate may be issued upon application of the fiscal officer or other proper official of the department, agency, or political subdivision to which any such lost plate is registered. (e) No person, firm, or corporation owning or operating a motor vehicle shall display upon such motor vehicle any license plate provided for in this Code section unless at the time of such ownership or operation such vehicle is properly registered under this Code section and is owned by the state or a municipality or political subdivision of this state. Any person who violates this subsection shall be guilty of a misdemeanor.