(a) There is imposed a tax on every person for the privilege of using, consuming, or storing cigars and cigarettes in this state on which the tax imposed by Code Section 48-11-2 has not been paid. The tax shall be measured by and graduated in accordance with the volume of cigars and cigarettes used, consumed, or stored as set forth in Code Section 48-11-2.

(b) This Code section shall not apply to:

(1) Cigars or cigarettes in the hands of a licensed distributor or dealer;

(2) Cigars or cigarettes in the possession of a carrier complying with Code Section 48-11-22;

(3) Cigars or cigarettes stored in a public warehouse;

(4) Cigarettes in an amount not exceeding 200 cigarettes which have been brought into the state on the person; or

(5) Cigars in an amount not exceeding 20 cigars which have been brought into the state on the person.