False entries on invoices or records pursuant to chapter; penalty.

(a) It shall be unlawful for any person to:

(1) Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or

(2) With intent to evade any tax imposed by this chapter, present any false entry upon any such invoice or record for the inspection of the commissioner or the commissioner’s authorized agents.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $250.00 for each separate offense. History. Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9923, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 39; Ga. L. 2020, p. 257, § 2/SB 375. The 2020 amendment, effective January 1, 2021, substituted “cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products” for “cigarettes or loose or smokeless tobacco” in paragraph (a)(1). Editor’s notes. Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ” RESEARCH REFERENCES C.J.S. 53 C.J.S., Licenses, § 128.