{"data":{"id":"us-ga/o.c.g.a.-16-12-176","jurisdiction":"us-ga","citation":"O.C.G.A. § 16-12-176","heading":"Administration and enforcement.","body":"The state revenue commissioner shall administer and enforce this article and may make reasonable rules and regulations for its administration and enforcement. The state revenue commissioner may designate employees of the Department of Revenue for the purpose of administering and enforcing this article and may delegate to employees of such department any of the duties required of the state revenue commissioner pursuant to this article.","path":["TITLE 16 Crimes and Offenses","CHAPTER 12 Offenses Against Public Health and Morals","Article 7 Sale or Distribution to, or Possession by, Minors of Cigarettes and Tobacco Related Objects"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.16.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"c966f1cdd640ca2fb02b246a40dbae71878ff0e88031eb34f88d67e970f53e7a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-16-12-175","next":"us-ga/o.c.g.a.-16-12-190"},"notice":"GroundRules: Original legal text. Not legal advice."}