(a)(1) No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does not bear the tax stamps required by Code Section 48-11-3.

(2) No person shall sell, offer for sale, or possess with intent to sell in this state any cigars or little cigars upon which the tax has not been paid under the alternate method of collecting the taxes provided in Code Section 48-11-3 or which do not bear tax stamps.

(b) Each distributor at the location for which his license is issued and in the manner specified by the commissioner shall affix the stamps required by this Code section to each individual package of cigarettes sold or distributed by him. Each distributor shall comply with the commissioner's regulations for the payment of the tax on cigars as provided in Code Section 48-11-3 or shall affix to each container of cigars sold by him or from which he sells cigars the stamps required by this chapter. The stamps may be affixed or the tax under the alternate method may be paid by a distributor at any time before the cigars or cigarettes are transferred out of his possession.

(c) It is the intent of this chapter that the tax imposed by this chapter be paid only once and that, if the distributor acquires stamped cigarettes, tax-paid cigars, or stamped cigars, he is not required to affix additional stamps or provide other evidence of payment of the tax.

(d) Every dealer who comes into possession of cigars or cigarettes not bearing proper tax stamps or other evidence of the tax imposed by this chapter shall report the cigars or cigarettes to the commissioner prior to displaying, selling, using, or otherwise disposing of the cigars and cigarettes. After a report, the commissioner shall authorize a licensed distributor to affix the proper stamps to the cigars and cigarettes or, in the case of cigars, authorize the dealer to remit the tax by the alternate method promulgated by the commissioner in accordance with Code Section 48-11-3. A licensed distributor shall affix the stamps or comply with the alternate regulations when presented a permit for such action issued by the commissioner. A licensed distributor shall stamp cigarettes or comply with the alternate method provided in this chapter with respect to cigars, other than his own, only when authorized by the permit issued by the commissioner.

(e) No wholesale or retail distributor or wholesale or retail dealer shall accept deliveries of unstamped cigarettes or nontax-paid cigars which are shipped to him or acquired by him at any place within the state except as authorized and provided in this Code section. All cigars and cigarettes shall be examined by the distributor or dealer on receipt, and the distributor shall immediately report the cigars or cigarettes to the commissioner as provided in subsection (d) of this Code section.

(f) The commissioner may prescribe the charges which may be made by a distributor to any person for the services of the distributor as provided in this chapter in affixing the tax stamps to each individual package of cigarettes and may prescribe the charges which may be made by a distributor in complying with the commissioner's alternate regulations for the collection of the tax on cigars and little cigars.

(g) This Code section shall not apply to unstamped cigars and little cigars upon which the tax has been paid in accordance with the alternate regulations promulgated by the commissioner under Code Section 48-11-3.