GA HB1260

Establishes a state directory of nicotine vapor products authorized for sale in Georgia, requiring manufacturers to submit annual certifications attesting to federal compliance and FDA premarket tobacco product application status, with initial fees of $1,000 per product and $250 annually thereafter

Prohibits the sale of any nicotine vapor product not listed in the directory once it is published on the department's website, with a six-month grace period for dealers and distributors to sell or return existing non-listed inventory for a full refund

Imposes escalating civil penalties on dealers and distributors for selling non-directory products, ranging from no penalty for a first offense (if products are removed) up to fines of $30,000 or 50 times retail value and license revocation for a fourth violation within 24 months; manufacturers face $10,000 per day per product penalties

Declares non-directory nicotine vapor products as contraband subject to seizure, forfeiture, and destruction, with costs borne by the person from whom products are confiscated, and requires the commissioner to conduct compliance checks and publish results annually

Becomes effective only upon specific appropriation of funds by the General Assembly, and requires the commissioner to submit an annual report to the legislature on directory status, revenue, expenditures, and enforcement activities