(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 disclosing:(1) The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products 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, loose or smokeless tobacco, alternative nicotine products, and vapor products 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 $25.00, to be collected in the manner provided in subsection rson 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 $25.00, to be collected in the manner provided in subsection (c) of Code Section 48-11-24 for the collection of penalties.Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.Amended by 2012 Ga. Laws 698,§ 4, eff. 7/1/2013.Amended by 2003 Ga. Laws 343, § 25, eff. 7/1/2003.
Georgia Legal Code