Chapter

STATE ADMINISTRATION AND ENFORCEMENT

O.C.G.A. § 3-2-1— Powers and duties of commissioner generally; delegation of administrative duties
O.C.G.A. § 3-2-2— Promulgation of rules and regulations generally; forms
O.C.G.A. § 3-2-3— Powers and duties of commissioner as to denial, suspension, or cancellation of licenses or permits generally; promulgation of rules and regulations as to conversion of standards of measurement and labeling of distilled spirits
O.C.G.A. § 3-2-3.1— Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alco- hol
O.C.G.A. § 3-2-4— Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption
O.C.G.A. § 3-2-5— Collection of taxes under title; issuance of licenses
O.C.G.A. § 3-2-6— Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps
O.C.G.A. § 3-2-7— Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits
O.C.G.A. § 3-2-8— Availability of records for public inspection; collection of fee for special requests for preparation of information
O.C.G.A. § 3-2-9— Requirements as to reports to be made to commissioner
O.C.G.A. § 3-2-10— Disposition of taxes, penalties, interest, and fees
O.C.G.A. § 3-2-11— Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest
O.C.G.A. § 3-2-12— Waiver of penalties by commissioner
O.C.G.A. § 3-2-13— Issuance of refunds or credits for taxes paid
O.C.G.A. § 3-2-14— Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit
O.C.G.A. § 3-2-15— Promulgation of rules and regulations governing advertising of distilled spirits
O.C.G.A. § 3-2-30— Powers and duties of special agents and enforcement officers of department generally; bond requirement; retention of weapon and badge upon retirement or disability
O.C.G.A. § 3-2-31— Assistance to other authorities by special agents and enforcement officers of department
O.C.G.A. § 3-2-32— Inspection of premises by commissioner and agents generally; access to books, records, and supplies
O.C.G.A. § 3-2-33— Sale, possession, concealment, storage, or conveyance of untaxed alcoholic beverages; declaration of untaxed or otherwise unlawful alcoholic beverages as contraband; seizure and disposition of contraband alcoholic beverages
O.C.G.A. § 3-2-34— Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evi- dence
O.C.G.A. § 3-2-35— Seizure of contraband by commissioner and agents; proceedings upon seizure; hearing on entitlement to seized items; appeals; disposition of items upon which taxes have been paid
O.C.G.A. § 3-2-36— Arrest and prosecution of violators of title