Fulton Penalty for violation ordinance (§ 22-67)
Chapter 22: Businesses · Article III. Cigarette Dealers
In short: Failing to file the monthly cigarette tax report and pay is punishable by a fine of up to $500.00, up to 90 days in jail, or both; each missed month is a separate offense.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Any person violating this article by failing to file the report and make the payment provided for in section 22- 63 shall be punished by a fine of not more than $500.00 or imprisoned for not more than 90 days or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
Official source: City of Fulton official Code of Ordinances (online): look up Sec. 22-67
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.