Bill Text: GA HB1071 | 2011-2012 | Regular Session | Introduced
Bill Title: Excise tax; certain tobacco products; change certain provisions
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2013-01-01 - Effective Date [HB1071 Detail]
Download: Georgia-2011-HB1071-Introduced.html
12 HB
1071/AP
House
Bill 1071 (AS PASSED HOUSE AND SENATE)
By:
Representative Houston of the
170th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating
to taxes on tobacco products, so as to change certain provisions relating to the
excise tax on certain tobacco products; to provide for a definition; to
establish the rate of tax on certain tobacco products; to establish the retail
selling price before the addition of certain taxes; to provide for annual
renewal of tobacco dealer license; to provide for exemptions from certain taxes;
to authorize the collection and payment on the first taxable transaction; to
change certain provisions regarding civil and criminal penalties; to amend Code
Section 50-13-2 of the Official Code of Georgia Annotated, relating to
definitions relative to administrative procedure, so as to revise a definition
to include hearings related to tobacco within its meaning; to provide for
related matters; to provide for an effective date; to repeal conflicting laws;
and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco products, is amended by revising Code Section 48-11-1, relating to
definitions relative to taxes on tobacco products, as follows:
"48-11-1.
As
used in this chapter, the term:
(1)
'Cigar' means any roll for smoking made wholly or in part of tobacco when the
cover of the roll is also tobacco.
Such term
shall include a little cigar.
(2)
'Cigar dealer' means any person located within the borders of this state who
sells or distributes cigars to a consumer in this state.
(3)
'Cigar distributor' means any person, whether located within or outside the
borders of this state, other than a cigar dealer, who sells or distributes
cigars within or into the boundaries of this state and who:
(A)
Maintains a warehouse, warehouse personnel, and salespersons who regularly
contact and call on cigar dealers; and
(B)
Is engaged in the business of:
(i)
Importing cigars into this state or purchasing cigars from other cigar
manufacturers or cigar distributors; and
(ii)
Selling the cigars to cigar dealers in this state for resale but is not in the
business of selling the cigars directly to the ultimate consumer of the
cigars.
(4)
'Cigar importer' means any person who imports into or who brokers within the
United States, either directly or indirectly, a finished cigar for sale or
distribution.
(5)
'Cigar manufacturer' means any person who manufactures, fabricates, assembles,
processes, or labels a finished cigar.
(6)
'Cigarette' means any roll for smoking made wholly or in part of tobacco when
the cover of the roll is paper or any substance other than tobacco.
(7)
'Cigarette dealer' means any person located within the borders of this state who
sells or distributes cigarettes to a consumer in this state.
(8)
'Cigarette distributor' means any person, whether located within or outside the
borders of this state, other than a cigarette dealer, who sells or distributes
cigarettes within or into the boundaries of this state and who:
(A)
Maintains a warehouse, warehouse personnel, and salespersons who regularly
contact and call on cigarette dealers; and
(B)
Is engaged in the business of:
(i)
Importing cigarettes into this state or purchasing cigarettes from other
cigarette manufacturers or cigarette distributors; and
(ii)
Selling the cigarettes to cigarette dealers in this state for resale but is not
in the business of selling the cigarettes directly to the ultimate consumer of
the cigarettes.
Such
term shall not include any cigarette manufacturer, export warehouse proprietor,
or cigarette importer with a valid permit under 26 U.S.C. Section 5712, if such
person sells or distributes cigarettes in this state only to cigarette
distributors who hold valid and current licenses under Code Section 48-11-4 or
to an export warehouse proprietor or another cigarette manufacturer with a valid
permit under 26 U.S.C. Section 5712.
(9)
'Cigarette importer' means any person who imports into or who brokers within the
United States, either directly or indirectly, a finished cigarette for sale or
distribution.
(10)
'Cigarette manufacturer' means any person who manufactures, fabricates,
assembles, processes, or labels a finished cigarette.
(11)
'Counterfeit cigarette' means cigarettes that are manufactured, fabricated,
assembled, processed, packaged, or labeled by any person other than the
trademark owner of a cigarette brand or the owner's designated
agent.
(12)
'Dealer' means any person who is a cigar dealer, a cigarette dealer, or a loose
or smokeless tobacco dealer.
(13)
'Distributor' means any person who is a cigar distributor, a cigarette
distributor, or a loose or smokeless tobacco distributor.
(14)
'First
taxable
transaction' means the first sale, receipt, purchase, possession, consumption,
handling, distribution, or use of cigars, cigarettes, or loose or smokeless
tobacco within this state.
(15)
'Little cigar' means any cigar weighing not more than three pounds per
thousand.
(15)(16)
'Loose or smokeless tobacco' means granulated, plug cut, crimp cut, ready
rubbed, and other smoking tobacco; snuff or snuff flour; cavendish; plug and
twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps,
clippings, cuttings, and sweepings of tobacco; and other kinds and forms of
tobacco, prepared in such manner as to be suitable for chewing or smoking in a
pipe or otherwise, or both for chewing and
smoking,
but does not include cigarettes or cigars or tobacco purchased for the
manufacture of cigarettes or cigars by cigarette manufacturers or cigar
manufacturers.
(16)(17)
'Loose or smokeless tobacco dealer' means any person located within the borders
of this state who sells or distributes loose or smokeless tobacco to a consumer
in this state.
(17)(18)
'Loose or smokeless tobacco distributor' means any person who:
(A)
Maintains a warehouse, warehouse personnel, and salespersons who regularly
contact and call on loose or smokeless tobacco dealers; and
(B)
Is engaged in the business of:
(i)
Importing loose or smokeless tobacco into this state or purchasing loose or
smokeless tobacco from other loose or smokeless tobacco manufacturers or loose
or smokeless tobacco distributors; and
(ii)
Selling the loose or smokeless tobacco to loose or smokeless tobacco dealers in
this state for resale but is not in the business of selling the loose or
smokeless tobacco directly to the ultimate consumer of the loose or smokeless
tobacco.
(18)(19)
'Loose or smokeless tobacco importer' means any person who imports into or who
brokers within the United States, either directly or indirectly, finished loose
or smokeless tobacco for sale or distribution.
(19)(20)
'Loose or smokeless tobacco manufacturer' means any person who manufactures,
fabricates, assembles, processes, or labels finished loose or smokeless
tobacco.
(20)(21)
'Related machinery' means any item, device, conveyance, or vessel of any kind or
character used in manufacturing, packaging, labeling, stamping, transporting,
distributing, selling, or possessing counterfeit cigarettes.
(21)(22)
'Sale' means any sale, transfer, exchange, theft, barter, gift, or offer for
sale and distribution in any manner or by any means whatever.
(22)(23)
'Stamp' means any impression, device, stamp, label, or print manufactured,
printed, made, or affixed as prescribed by the commissioner.
(23)(24)
'Vending machine' means any coin-in-the-slot device used for the automatic
merchandising of cigars, cigarettes, or loose or smokeless
tobacco."
SECTION
2.
Said
chapter is further amended by revising Code Section 48-11-2, relating to excise
taxes, rate on tobacco products, the retail selling price before the addition of
tax, exemptions, collection and payment on the first taxable transaction,
distributors, taxes separately identified, and collection, as
follows:
"48-11-2.
(a)
An excise tax, in addition to all other taxes of every kind imposed by law, is
imposed upon the sale, receipt, purchase, possession, consumption, handling,
distribution, or use of cigars, cigarettes, and loose or smokeless tobacco in
this state at the following rates:
(1)
Little cigars
weighing
not more than three pounds per thousand:
two and one-half mills each;
(2)
All
other
cigars other
than little cigars: 23 percent of the
wholesale cost price, exclusive of any trade, cash, or other discounts or any
promotion, advertising, display, or similar allowances;
(3)
Cigarettes: 37¢ per pack of 20 cigarettes and a like rate, pro rata, for
other size packages; and
(4)
Loose or smokeless tobacco: 10 percent of the wholesale cost price, exclusive of
any trade, cash, or other discounts or any promotion, advertising, display, or
similar allowances.
(b)
When the retail selling price is referred to in this chapter as the basis for
computing the tax, it is intended to mean the ordinary retail selling price of
the article to the consumer before adding the amount of the tax.
(c)
The taxes imposed by this chapter are levied
with
respect to
on
the purchase or use of cigars, cigarettes, or loose or smokeless tobacco by the
state or any department, institution, or agency of the state and by the
political subdivisions of the state and their departments, institutions, and
agencies. The taxes imposed by this chapter are not imposed
with
respect to
on
cigars, cigarettes, or loose or smokeless tobacco purchased exclusively for use
by the patients at the Georgia War Veterans Home and the Georgia War Veterans
Nursing Home.
(d)
The taxes imposed by this chapter are not levied
with
respect to
on
cigars, cigarettes, or loose or smokeless tobacco the purchase or use of which
this state is prohibited from taxing under the Constitution or statutes of the
United States.
(e)
The taxes imposed by this chapter shall be advanced and paid by the
distributor
dealer or
distributor licensed pursuant to this
chapter to the commissioner for deposit
and distribution as provided in this chapter upon the first
taxable
transaction within
the
this
state, whether or not the transaction involves the ultimate purchaser or
consumer. The
seller
licensed
dealer or distributor shall collect the
tax on the
first transaction within this state from
the purchaser or
consumer,
and the purchaser or consumer shall pay the tax to the
seller
dealer
or distributor. The
seller
dealer
or distributor shall be responsible for the collection of the tax and the
payment of the tax to the commissioner. Whenever cigars, cigarettes, or loose
or smokeless tobacco is shipped from outside
the
this
state to anyone other than a distributor, the person receiving the cigars,
cigarettes, or loose or smokeless tobacco shall be deemed to be a distributor
and shall be responsible for the tax on the cigars, cigarettes, or loose or
smokeless tobacco and the payment of the tax to the commissioner.
No tobacco
products shall be received in, sold in, or shipped into this state unless
lawfully obtained from a person licensed pursuant to this chapter or from an
importer with a valid permit issued pursuant to 26 U.S.C. Section
5712.
(f)
The amount of taxes advanced and paid to the state as provided in this Code
section shall be added to and collected as a part of the sales price of the
cigars, cigarettes, or loose or smokeless tobacco sold or distributed. The
amount of the tax shall be stated separately from the price of the cigars,
cigarettes, or loose or smokeless tobacco.
(g)
The cigars, cigarettes, and loose or smokeless tobacco tax imposed shall be
collected only once upon the same
cigarettes,
cigars,
little
cigars,
cigarettes,
or loose or smokeless tobacco."
SECTION
3.
Said
chapter is further amended by revising Code Section 48-11-4, relating to the
licensing of persons engaged in tobacco business, initial and annual fees,
suspension and revocation of licenses, the registration and inspection of
vending machines, bond, jurisdiction, and licensing of promotional activities,
as follows:
"48-11-4.
(a)
No person shall engage in or conduct the business of manufacturing, importing,
brokering, purchasing, selling, consigning, vending, dealing in,
shipping,
receiving, or distributing cigars,
cigarettes, or loose or smokeless tobacco in this state without first obtaining
a license from the commissioner.
(b)
All licenses shall be issued by the commissioner, who shall make rules and
regulations with respect to applications for and issuance of the licenses and
for other purposes of enforcing this chapter. The commissioner may refuse to
issue any license under this chapter when the commissioner has reasonable cause
to believe that the applicant has willfully withheld information requested of
the applicant or required by the regulations to be provided or reported or when
the commissioner has reasonable cause to believe that the information submitted
in any application or report is false or misleading and is not given in good
faith.
(c)
The annual
renewal fee for a manufacturer's,
importer's, or distributor's
or
dealer's license shall be
$50.00
$10.00.
annually,
except that
There shall
also be a first year registration fee of
$250.00 for a person commencing business
as a manufacturer, importer, or distributor
for the
first time the first year's fee shall be
$250.00.
All renewal
applications shall be filed at least 30 days in advance of the expiration date
shown on the license.
Each dealer
shall have a permanent license issued by the commissioner free of
charge.
(1)
Each license, except a dealer's license, shall begin on July 1 and end on June
30 of the next succeeding year. The prescribed fee shall accompany every
application for a license and shall apply for any portion of the annual
period.
(2)
Each dealer's license shall be valid for 12 months beginning on the date of
issue for the initial license, and the first day of the month of issue for
subsequent licenses, and shall expire on the last day of the month preceding the
month in which the initial license was issued. Any dealer licensed under the
provisions of this Code section who is also licensed under Chapter 2 of Title 3
to sell alcoholic beverages may, upon written request to the commissioner,
arrange to have both licenses renewed on the same date each year. Any dealer
that follows the proper procedure for a renewal of his or her license, including
filing the application for renewal at least 30 days in advance of the expiration
date of his or her existing license, shall be allowed to continue operating as a
dealer under the existing license until the commissioner has issued the new
license or denied the application for renewal.
(3)
Each manufacturer's, importer's, distributor's, or dealer's license shall be
subject to suspension or revocation for violation of any of the provisions of
this chapter or of the rules and regulations made pursuant to this chapter. A
separate license shall be required for each place of business. No person shall
hold a distributor's license and a dealer's license at the same
time.
(d)
The commissioner may make rules and regulations governing the sale of cigars,
cigarettes, loose or smokeless tobacco, and other tobacco products in vending
machines. The commissioner shall require annually a special registration of
each vending machine for any operation in this state and charge a license fee
for the registration in the amount of
$1.00
$10.00
for each machine. The annual registration shall indicate the location of the
vending machine. No vending machine shall be purchased or transported into this
state for use in this state when the vending machine is not so designed as to
permit inspection without opening the machine for the purpose of determining
that
all
cigars, cigarettes, loose or smokeless tobacco, and other tobacco products
contained in the machine bear the tax stamp required under this
chapter.
(e)
The manufacturer's, importer's, distributor's, or dealer's license shall be
exhibited in the place of business for which it is issued in the manner
prescribed by the commissioner. The commissioner shall require each licensed
manufacturer, importer, or distributor to file with the commissioner a bond in
an amount of not less than $1,000.00 to guarantee the proper performance of the
manufacturer's, importer's, or distributor's duties and the discharge of the
manufacturer's, importer's, or distributor's liabilities under this chapter.
The bond shall run concurrently with the manufacturer's, importer's, or
distributor's license but shall remain in full force and effect for a period of
one year after the expiration or revocation of the manufacturer's, importer's,
or distributor's license unless the commissioner certifies that all obligations
due the state arising under this chapter have been paid.
(f)
The jurisdiction of the commissioner in the administration of this chapter shall
extend to every person using or consuming cigars, cigarettes, or loose or
smokeless tobacco in this state and to every person dealing in cigars,
cigarettes, or loose or smokeless tobacco in any way for business purposes and
maintaining a place of business in this state. For the purpose of this chapter,
the maintaining of an office, store, plant, warehouse, stock of goods, or
regular sales or promotional activity, whether carried on automatically or by
salespersons or other representatives, shall constitute, among other activities,
the maintaining of a place of business. For the purpose of enforcement of this
chapter and the rules and regulations promulgated
hereunder
under this
chapter, notwithstanding any other
provision of law, the commissioner or his or her duly appointed hearing officer
is granted authority to conduct hearings which shall at all times be exercised
in conformity
with rules and
regulations promulgated by the commissioner and
consistent with Chapter 13 of Title 50,
the 'Georgia Administrative Procedure Act.'
(g)
The commissioner may provide for the licensing of promotional activities, not
including the sale of cigars, cigarettes, or loose or smokeless tobacco, carried
on by the manufacturer. The fee for any such license shall be $10.00
annually."
SECTION
4.
Said
chapter is further amended by revising Code Section 48-11-10, relating to
monthly reports of licensed distributors, contents, and authority to require
reports from common carriers, warehousemen, and others, as follows:
"48-11-10.
(a)
Every licensed distributor shall file with the commissioner, on or before the
tenth day of each month, a report in the form prescribed by the commissioner
and
disclosing:
(1)
The quantity of cigars, cigarettes, or loose or smokeless tobacco on hand on the
first and last days of the calendar month immediately preceding the month in
which the report is filed;
(2)
Information required by the commissioner concerning the amount of stamps
purchased, used, and on hand during the report period; and
(3)
Information otherwise required by the commissioner for the report
period.
(b)
The commissioner may require other reports as the commissioner deems necessary
for the proper administration of this
chapter,
including, but not limited to, reports from common carriers and warehousemen
with respect to cigars, cigarettes, and loose or smokeless tobacco delivered to
or stored at any point in this state.
(c)
Any person who fails to file any report when due shall forfeit as a penalty for
each day after the due date until the report is filed the sum of
$1.00
$25.00,
to be collected in the manner provided in subsection (c) of Code Section
48-11-24 for the collection of penalties."
SECTION
5.
Said
chapter is further amended by revising Code Section 48-11-11, relating to
record-keeping requirements for tobacco products, as follows:
"48-11-11.
(a)
Each distributor and each dealer shall keep complete and accurate records of all
cigars, cigarettes, and loose or smokeless tobacco manufactured, produced,
purchased, and sold. The
original
records or a
complete and legible photocopy or electronic
image
shall be of
the kind and in the form prescribed by the commissioner
and shall be safely preserved for three
years in an appropriate manner to ensure permanency and accessibility for
inspection by the commissioner and the commissioner's authorized agents. The
commissioner and the commissioner's authorized agents may examine the books,
papers, and records of any distributor or dealer in this state for the purpose
of determining whether the tax imposed by this chapter has been fully paid and,
for the purpose of determining whether the provisions of this chapter are
properly observed, may investigate and examine the stock of cigars, cigarettes,
or loose or smokeless tobacco in or upon any
premises,
including, but not limited to, public and private warehouses where the cigars,
cigarettes, or loose or smokeless tobacco is possessed, stored, or sold.
Invoices
sufficient to cover current inventory at a licensed location shall be maintained
at that licensed location and made available for immediate inspection. All
other records may be kept at a locality other than the licensed location and
shall be provided for inspection within two business days after receipt of
notification from the commissioner or an authorized agent of the commissioner to
make such records available.
(b)
The commissioner and his
or
her authorized agents may examine the
books, papers, and records of any transportation company, any common, contract,
or private carrier, and any public or private warehouse for the purpose of
determining whether the provisions of this chapter are properly
observed."
SECTION
6.
Said
chapter is further amended by revising paragraph (4) of subsection (b) of Code
Section 48-11-13, relating to a tax on persons having tobacco products on which
certain taxes have not been paid, as follows:
"(4)
Cigarettes or
little cigars in an amount not exceeding
200 cigarettes
or little
cigars which have been brought into the
state on the person;"
SECTION
7.
Said
chapter is further amended by revising Code Section 48-11-18, relating to the
procedure for hearing by persons aggrieved by actions of commissioner,
initiation of hearings by the commissioner, production of evidence, appeals,
bond, and grounds for not sustaining the commissioner's action, as
follows:
"48-11-18.
(a)
Any person aggrieved by any action of the commissioner or the commissioner's
authorized agent may apply to the commissioner, in writing within ten days after
the notice of the action is delivered or mailed to the commissioner, for a
hearing. The application shall set forth the reasons why the hearing should be
granted and the manner of relief sought. The commissioner shall notify the
applicant of the time and place fixed for the hearing. After the hearing, the
commissioner may make an order as may appear to the commissioner to be just and
lawful and shall furnish a copy of the order to the applicant. The commissioner
at any time by notice in writing may order a hearing on the commissioner's own
initiative and require the taxpayer or any other person whom the commissioner
believes to be in possession of information concerning any manufacture,
importation, use, consumption, storage, or sale of cigars, cigarettes, or loose
or smokeless tobacco which has escaped taxation to appear before the
commissioner or the commissioner's duly authorized agent with any specific books
of account, papers, or other documents for examination under oath relative to
the information.
(b)
Any person aggrieved because of any
final
action or decision of the commissioner, after hearing, may appeal from the
decision to the superior court of the county in which the appellant resides.
The appeal shall be returnable at the same time and shall be served and returned
in the same manner as required in the case of a summons in a civil action. The
authority issuing the citation shall take from the appellant a bond of
recognizance to the state, with surety, conditioned to prosecute the appeal and
to effect and comply with the orders and decrees of the court. The action of
the commissioner shall be sustained unless the court finds that
he
the
commissioner misinterpreted this chapter
or that there is no evidence to support
his
the
commissioner's action. If the
commissioner's action is not sustained, the court may grant equitable relief to
the appellant. Upon all appeals which are denied, costs may be taxed against
the appellant at the discretion of the court. No costs of any appeal shall be
taxed against the state."
SECTION
8.
Said
chapter is further amended by revising Code Section 48-11-22, relating to the
transportation of unstamped tobacco products, the requirement of invoices or
delivery tickets, contents, confiscation and disposition absent invoice or
ticket, and penalties, as follows:
"48-11-22.
(a)
Every person who transports upon the public highways, roads, and streets of this
state cigars, cigarettes, or loose or smokeless tobacco not stamped or on which
tax has not been paid in accordance with the alternate regulations provided by
the commissioner under Code Section 48-11-3 shall have in such person's actual
possession invoices or delivery tickets for the cigars, cigarettes, and loose or
smokeless tobacco which show the true name and address of the consignor or
seller, the true name of the consignee or purchaser, the quantity and brands of
the cigars, cigarettes, or loose or smokeless tobacco transported, and the name
and address of the person who has assumed or shall assume the payment of the tax
at the point of ultimate destination. In the absence of the invoices or
delivery tickets, the cigars, cigarettes, or loose or smokeless tobacco being
transported and the vehicles in which the cigars, cigarettes, or loose or
smokeless tobacco is being transported shall be confiscated and disposed of as
provided in Code Section 48-11-9; and the transporter may be liable for a
penalty of not more than
$25.00
$50.00
for each individual carton of
little cigars
or cigarettes, $50.00 for each individual
box of cigars, and
$25.00
$50.00
for each individual container of loose or smokeless tobacco being transported by
such person. The penalty shall be recovered as provided in subsection (c) of
Code Section 48-11-24.
(b)
This Code section shall apply only
with
respect to the transportation of more than
200 cigarettes,
more than 200
little cigars, more than 20 cigars, or
more than six containers of loose or smokeless tobacco."
SECTION
9.
Said
chapter is further amended by revising Code Section 48-11-23, relating to
penalties for transporting unstamped tobacco products, as follows:
"48-11-23.
(a)
It shall be unlawful for any person, with
the
intent to evade the tax imposed by this chapter, to transport cigars,
cigarettes, or loose or smokeless tobacco in violation of Code Section
48-11-22.
(b)
Any person who violates Code Section
48-11-22, with
the intent to evade the tax imposed by this
chapter,
shall, upon
conviction, be
guilty of a
misdemeanor.
subject to the
following punishments:
(1)
If such person is transporting more than 20 but fewer than 60 cigars, more than
200 but fewer than 600 cigarettes or little cigars, or more than six but fewer
than 18 containers of loose or smokeless tobacco, such person shall be guilty of
a misdemeanor;
(2)
If such person is transporting 60 or more but fewer than 200 cigars, 600 or more
but fewer than 2,000 cigarettes or little cigars, or 18 or more but fewer than
60 containers of loose or smokeless tobacco, such person shall be guilty of a
misdemeanor of a high and aggravated nature; or
(3)
If such person is transporting 200 or more cigars, 2,000 or more cigarettes or
little cigars, or 60 or more containers of loose or smokeless tobacco, such
person shall be guilty of a felony and, upon conviction thereof, shall be
imprisoned for not less than three years nor more than ten
years."
SECTION
10.
Said
chapter is further amended by revising Code Section 48-11-24, relating to
penalties for possession of unstamped tobacco products, penalties for operation
of an unlicensed business or activity, procedure for enforcement and collection
of penalties, and costs and expenses, as follows:
"48-11-24.
(a)
Any person who possesses unstamped cigarettes
or loose or
smokeless tobacco or nontax-paid
cigars, or
little cigars, or loose or smokeless
tobacco in violation of this chapter shall be liable for a penalty of not more
than
$25.00
$50.00
for each individual carton of unstamped cigarettes
or loose or
smokeless tobacco and $50.00 for each
individual
nontax-paid
carton of little cigars, box of
nontax-paid
cigars or
container
of loose or smokeless tobacco in his or
her possession.
(b)
Any person who engages in any business or activity for which a license is
required by this chapter without first having obtained a license to do so or any
person who continues to engage in or conduct the business after
his
the
person's license has been revoked or
during a suspension of the license shall be
liable for
a penalty of not more than $250.00
guilty of a
misdemeanor of a high and aggravated nature and, upon conviction thereof, shall
be subject to imprisonment for up to 12 months, a fine of not more than
$5,000.00, or both. Each day that the
business is engaged in or conducted shall be deemed a separate
offense.
(c)
Proceedings to enforce and collect the penalties provided by this chapter shall
be brought by and in the name of the commissioner. With respect to offenses
committed within the territorial jurisdiction of the court, each superior court
shall have jurisdiction to enforce and collect the penalty. The costs
recoverable in any such proceeding shall be recovered by the commissioner in the
event of judgment in
his
the
commissioner's favor. If the judgment is
for the defendant, it shall be without costs against the commissioner. All
expenses incident to the recovery of any penalty pursuant to this Code section
shall be paid in the same manner as any other expense incident to the
administration of this chapter."
SECTION
11.
Said
chapter is further amended by revising Code Section 48-11-26, relating to
failure to file a report or a filing false report, as follows:
"48-11-26.
(a)
With respect to this chapter, it shall be unlawful for any person, with the
intent to defraud the state or evade the payment of any tax, penalty, or
interest or any part of a payment when due, to:
(1)
Willfully fail or refuse to file any report or statement required to be filed
pursuant to this chapter or by the commissioner's rules and regulations;
or
(2)
File or cause to be filed with the commissioner any false or fraudulent report
or statement; or
(3)(2)
Aid or abet another in the filing with the commissioner of any false or
fraudulent report or statement.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a
misdemeanor of
a high and aggravated nature and, upon conviction thereof, shall be subject to a
fine of not more than $1,000.00 for each separate
offense."
SECTION
12.
Said
chapter is further amended by revising Code Section 48-11-28, relating to cigars
and cigarettes and offenses relating to counterfeit stamps or tampering with
metering machines, as follows:
"48-11-28.
(a)
With respect to this chapter, it shall be unlawful for any person to:
(1)
Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the
commissioner;
(2)
Cause or procure a violation of paragraph (1) of this subsection to be
done;
(3)
Willfully utter, publish, pass, or render as true any false, altered, forged, or
counterfeited stamp;
(4)
Knowingly possess any false, altered, forged, or counterfeited
stamp;
(5)
For the purpose of evading the tax imposed, use more than once any stamp
required by this chapter; or
(6)
Tamper with or cause to be tampered with any metering machine authorized to be
used.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a
felony and, upon conviction thereof, shall be imprisoned for not less than
one
year
three
years nor more than ten
years."
SECTION
13.
Said
chapter is further amended by revising Code Section 48-11-29, relating to cigars
and cigarettes and false swearing or giving false testimony, as
follows:
"48-11-29.
(a)
It shall be unlawful for any person to:
(1)
Knowingly swear to or affirm any false or fraudulent statement with intent to
evade the payment of any tax imposed by this chapter; or
(2)
Under oath, testify falsely at any hearing held pursuant to this
chapter.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a
misdemeanor
Reserved."
SECTION
14.
Code
Section 50-13-2 of the Official Code of Georgia Annotated, relating to
definitions relative to administrative procedure, is amended by revising
paragraph (1) as follows:
"(1)
'Agency' means each state board, bureau, commission, department, activity, or
officer authorized by law expressly to make rules and regulations or to
determine contested cases, except the General Assembly; the judiciary; the
Governor; the State Board of Pardons and Paroles; the State Financing and
Investment Commission; the State Properties Commission; the Board of Bar
Examiners; the Board of Corrections and its penal institutions; the State Board
of Workers' Compensation; all public authorities except as otherwise expressly
provided by law; the State Personnel Board (Merit System); the Department of
Administrative Services or commissioner of administrative services; the
Technical College System of Georgia; the Department of Revenue when conducting
hearings relating to alcoholic
beverages,
tobacco, or
relating
to bona fide coin operated amusement
machines or any violations relating thereto; the Georgia Tobacco Community
Development Board; the Georgia Higher Education Savings Plan; any school,
college, hospital, or other such educational, eleemosynary, or charitable
institution; or any agency when its action is concerned with the military or
naval affairs of this state. The term 'agency' shall include the State Board of
Education and Department of Education, subject to the following
qualifications:
(A)
Subject to the limitations of subparagraph (B) of this paragraph, all otherwise
valid rules adopted by the State Board of Education and Department of Education
prior to January 1, 1990, are ratified and validated and shall be effective
until January 1, 1991, whether or not such rules were adopted in compliance with
the requirements of this chapter; and
(B)
Effective January 1, 1991, any rule of the State Board of Education or
Department of Education which has not been proposed, submitted, and adopted in
accordance with the requirements of this chapter shall be void and of no
effect."
SECTION
15.
This
Act shall become effective January 1, 2013.
SECTION
16.
All
laws and parts of laws in conflict with this Act are repealed.