(a) Every person who transports upon the public highways, roads, and streets of this state cigars or cigarettes not stamped or on which tax has not been paid in accordance with the alternate regulations provided by the commissioner under Code Section 48-11-3 shall have in his actual possession invoices or delivery tickets for the cigars and cigarettes which show the true name and address of the consignor or seller, the true name of the consignee or purchaser, the quantity and brands of the cigars or cigarettes transported, and the name and address of the person who has assumed or shall assume the payment of the tax at the point of ultimate destination. In the absence of the invoices or delivery tickets, the cigars or cigarettes being transported and the vehicles in which the cigars or cigarettes are being transported shall be confiscated and disposed of as provided in Code Section 48-11-9; and the transporter may be liable for a penalty of not more than $25.00 for each individual carton of cigarettes and $50.00 for each individual box of cigars being transported by him. The penalty shall be recovered as provided in subsection (c) of Code Section 48-11-24.

(b) This Code section shall apply only with respect to the transportation of more than 200 cigarettes or more than 20 cigars.