Mills v. State

The accusation in this case is based upon the act “to levy a tax upon dealers in cigarettes and cigars, . . to require the use of stamps as evidence of the payment thereof,” etc., *153approved. August 15, 1923 (Ga. L. 1923, p. 39); amended 1924 (Ga. L. 1924, p. 25). This statute, being penal, must be strictly construed. The gist of the offense, as shown by the act itself, is the selling or offering to sell cigarettes or cigars “without complying with the provisions of this act.” What are the provisions of the act the violation of which is made penal? (a) The person, firm, or corporation accused…