Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Taxes on Tobacco and Vaping Products
5. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

1. 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.
2. 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 three years nor more than ten years.

(Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9924, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 12/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)

Editor's notes.

- Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 434, 439, 492.

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