2021 Georgia Code
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
§ 16-12-176. Administration and Enforcement
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.
(Code 1981, §16-12-176, enacted by Ga. L. 2000, p. 1343, § 1; Ga. L. 2020, p. 257, § 1/SB 375.)
Editor's notes.- Ga. L. 2020, p. 257, § 1/SB 375, effective July 22, 2020, reenacted this Code section without change.
RESEARCH REFERENCES
ALR.
- Validity, construction, and application of state and local laws providing for civil liability for tobacco sales or distribution to minors, 66 A.L.R.6th 315.
