{"data":{"id":"us-ga/o.c.g.a.-48-11-28","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-11-28","heading":"Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.","body":"(a) With respect to this chapter, it shall be unlawful for any person to:\n(1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;\n(2) Cause or procure a violation of paragraph (1) of this subsection to be done;\n(3) Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;\n(4) Knowingly possess any false, altered, forged, or counterfeited stamp;\n(5) For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or\n(6) Tamper with or cause to be tampered with any metering machine authorized to be used.\n(b) 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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 11 Taxes on Tobacco and Vaping Products"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"f9183d6c8674890760f8055d06e70628a059682d7ce9ac39da2f696a274cd91e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-11-27","next":"us-ga/o.c.g.a.-48-11-29"},"notice":"GroundRules: Original legal text. Not legal advice."}