Georgia § 48-11-14 Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties

Georgia Statutes

§ 48-11-14 — Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties

Georgia § 48-11-14

Title48

This text of Georgia § 48-11-14 (Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-11-14 (2026).

Text

(a)Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section 48-11-13 , such person shall register with the commissioner as a responsible taxpayer subject to the obligation of maintaining records and making reports in the form prescribed by the commissioner. The report shall be made on or before the tenth day of the month following the month in which the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products were acquired and shall be accompanied by the amount of tax due.

(b)If any person subject to the tax imposed by Code Section 48-11-13 fails to make the required report or makes an incorrect report, the commissioner shall assess the cor

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(a) Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section 48-11-13 , such person shall register with the commissioner as a responsible taxpayer subject to the obligation of maintaining records and making reports in the form prescribed by the commissioner. The report shall be made on or before the tenth day of the month following the month in which the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products were acquired and shall be accompanied by the amount of tax due. (b) If any person subject to the tax imposed by Code Section 48-11-13 fails to make the required report or makes an incorrect report, the commissioner shall assess the correct amount of tax due from that person from the best information available to him or her. A copy of the assessment shall be furnished the person by registered or certified mail or statutory overnight delivery, return receipt requested, or by personal service. Any person aggrieved by any assessment pursuant to this Code section may request a hearing in the manner provided in subsection (a) of Code Section 48-11-18 . (c) Every person subject to the tax imposed by Code Section 48-11-13 who fails to register with the commissioner as a responsible taxpayer, who fails to make a report within the time specified, or who fails to remit the tax within the time specified may be required to pay a penalty of not less than $25.00 nor more than $250.00 in addition to the tax and any other penalties imposed by law and found due by the commissioner. The commissioner may proceed to collect the tax and penalty in the manner provided in subsection (c) of Code Section 48-11-24 . (d) Except as otherwise provided in this Code section, the sanctions and penalties set forth in Code Sections 48-11-15 , 48-11-17 , 48-11-18 , and 48-11-20 through 48-11-24 and in Code Sections 48-7-2 and 48-13-38 shall be imposed where applicable for any violations of this chapter by consumers.

Legislative History

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, § 29, eff. 7/1/2003. Amended by 2002 Ga. Laws 898, § 5, eff. 7/1/2002.