Rule 560-8-1-.13 - Criminal Penalties - General(1) Superior Courts of the state have jurisdiction over certain offenses set forth in Chapter 11 of Title 48, O.C.G.A., that are punishable by fine or imprisonment or both.(2) Penalties for the following offenses are set forth in O.C.G.A. §§ 48-11-22 et. seq. (a) Transportation of unstamped cigarettes and non-tax-paid cigars.(b) Possession of unstamped cigarettes or non-tax-paid cigars.(c) Operation of unlicensed business or activity.(d) Failure to file a report or filing false report.(e) False entries or invoices.(f) Possession, use, manufacture or other unlawful activities involving counterfeited stamps or tampering with metering machines.(g) Swearing and testifying falsely with respect to matters governed by Chapter 11 of Title 48.(h) Possession or sale of counterfeit cigarettes.Ga. Comp. R. & Regs. R. 560-8-1-.13
O.C.G.A. Secs. 48-2-12, 48-11-21 to 48-11-30.
Original Rule entitled "Criminal Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.