All distributors shall file within twenty-four (24) hours, exclusive of weekends and federal and state holidays, reports of all losses and damages in transit of non-tax-paid loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes, and of all non-tax-paid loose tobacco, smokeless tobacco, little cigars, cigars, and cigarettes refused or returned to the carrier on forms, electronic or otherwise, provided by the commissioner.
Ga. Comp. R. & Regs. R. 560-8-3-.09
O.C.G.A. Sec. 48-11-15.