2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 17 - COIN OPERATED AMUSEMENT MACHINES
§ 48-17-13 - Criminal violations; investigations; seizure and confiscation of machines; repossession; sealing of machines

O.C.G.A. 48-17-13 (2010)
48-17-13. Criminal violations; investigations; seizure and confiscation of machines; repossession; sealing of machines


(a) If any owner or operator of any bona fide coin operated amusement machine in this state shall violate any provision of this chapter or any rule and regulation promulgated under this chapter, the commissioner may investigate the violation and may seek sanctions, including late fees of $50.00 for failure to pay timely permit sticker fees, $125.00 for failure to pay timely the master license fee, suspension or revocation of a license, seizure of equipment, interest penalty, and debarment for repeat offenders.

(b) No person other than an owner shall intentionally remove a current tax sticker from a bona fide coin operated amusement machine or from the location where the machine is located. Any person who violates this subsection shall be guilty of a misdemeanor.

(c) A person who owns or operates bona fide coin operated amusement machines without a current master license or without a permit sticker on display shall be guilty of a misdemeanor.

(d) A person who knowingly secures or attempts to secure a master license or permit sticker under this chapter by fraud, misrepresentation, or subterfuge is guilty of a felony.

(e) Any person who knowingly uses a sticker for the purpose of engaging in unlawful gambling shall be guilty of a misdemeanor.

(f) Any bona fide coin operated amusement machine not having the required master license or permit stickers may be seized and confiscated by the commissioner or his agents or employees and sold at public auction after 30 days' advertisement. Upon payment of the license required, the commissioner may return any property so seized and confiscated and compromise any tax or penalty assessed. The owner from whom the bona fide coin operated amusement machine is seized may, at any time within ten days after the seizure, repossess the property by filing with the commissioner a bond, in cash or executed by a surety company authorized to do business in this state, in double amount of the tax and penalties due. Within 30 days after the bond has been filed, the owner must bring an action in a court of competent jurisdiction to have the seizure set aside; otherwise, the bond so filed must be declared forfeited to the commissioner.

(g) The commissioner or an authorized representative of the commissioner may seal in a manner that will prevent its full operation any such bona fide coin operated amusement machine that is in commercial use available to the public for play whose master license or sticker under this chapter has been suspended or revoked, upon which the fee has not been paid, or that is not registered with the commissioner under this chapter. Whoever shall break the seal affixed by the commissioner or an authorized representative of the commissioner without the commissioner's approval or whoever shall provide in commercial use available to the public for play any such bona fide coin operated amusement machine after said seal has been broken without the commissioner's approval or whoever shall remove any bona fide coin operated amusement machine from location after the same has been sealed by the commissioner shall be guilty of a misdemeanor. The commissioner shall charge a fee of $75.00 for the release of any bona fide coin operated amusement machine which is sealed. The fee shall be paid to the commissioner.