After Bo and Luke steal the safe out of Boss's trailer, Security shows up and gets in a car to chase them. As the guard drops the transmission from park to drive, you hear the sound of a manual transmission grinding. This car is automatic and should not make that sound.
In the safe-cracking scene it appears that they attempt to light plastic explosives with a cannon fuse. Plastic explosives require an electrical charge to detonate. There is talk of wires being backwards, but if there was an electrical detonator, then what was the cannon fuse for?
Near the end of the race, the General Lee's left is being pushed up against the dirt wall and the other side is already badly dented, but as the shot changes and the car turns, the left side is in perfect condition.
When they park the General Lee at the Geology Building and get out of the car, the girls in the back seat disappear. They then are shown climbing out just before the boys cover the car up with the car cover.
In the shot where the boys are stuck in traffic in Atlanta, a woman pulls up beside the General clearly driving a black pickup truck, and then in the next shot she is driving a dark green/blue/Grey SUV. in the next shot where the camera is above the traffic, the vehicle reverts back to a pickup truck.
In the beginning of the movie when Luke and Bo are chased by Mr. Pullmann and his son, his son fires with a 2-shot-shotgun. Near the end of the chase the son gets the gun stuck in the steering-wheel and accidentally fires first through the car-floor and then through the car-door, making it two shots. He is then instantly, without reloading, firing a third shot at the Dukes.
Shortly before rebuilt General Lee leaves Cooter's shop there can be seen "Charger R/T" on headlight's door (when they're closed). Before and after this close-up the lights are on, so the headlight's door are open.
When Bo and Luke are arrested in Atlanta, they have to be transported in a cop car. The scene shows the car from outside sitting still, then start to move. The cops who are supposed to be driving the car walk by in the distance.
When Hogg is cooking and he is informed that his safe has been stolen, in the first shot all his ingredients are sitting around an empty board. In the next shot, there are chopped-up onions on the board.
When the machine exhausts the thick black smoke, Bo and Luke are totally covered with it and the words Led Zeppelin can't be read any more on Bo's shirt. In the next shot the shirt is perfectly clean again and the boy's faces are only dusty.
When Hogg is boiling crawfish, he plops one down on the plate after hearing the news of his safe. The crawfish begins to crawl around (still alive). The next time the plate is shown, nothing is moving.
When the cousins are confronted in Atlanta by a group of men for having the rebel flag on their car, Luke's window is up about four inches. As the gang approaches the car, he begins to roll the window up from a completely down position, and he gets it to that approximate four inches before the aggressor puts his hands on it. When told to get out of the car, he slides out and sits up on the door sill without ever having rolled the window back down.
When Bo asks Luke to light the arrow, Luke has no cut on his face, but after Bo shoots it, Luke has a cut next to his left eye.Ten when Hogg tells the Dukes the farm isn't theirs any ore, Luke has no cut again, but when Luke hold Jesse back, he has the cut again.
Near the end of the film, just before the General Lee "shoots the moon" to clear the roadblock, Cooter sets up his flatbed and lowers the ramp so the General can use it to launch. During all of the establishing shots, there is a large metal barrier affixed to the end of the flatbed's ramp that the General Lee would have to crash through, however, as the General approaches, the barrier suddenly disappears.
In the scene at the bar, Bo's shirt is sweaty when he first sees Billy Prickett. When he comes up to him with the beer his shirt is clean, and when he sits down to chat with the crew members his shirt is sweaty again.
When the hunter and his son are shooting at Bo and Luke, a large shotgun hole is made on the left side of the '69 Charger behind the tires. Once they lose the pursuers, they make a left turn and reveal the hole is gone completely.
When the two guys are in the truck with the freezer chained to the back, it gets wrapped around an electricity pole. When one of them gets out to untangle it, the chain is too the right side of the pole, when the camera pans back to the truck, its to the left side of the pole, then when back outside its to the right and so on till the end of that scene.
When Prickett first sees his car with Boss Hogg's picture, the logo for Les Schwab tires is on the wall. Les Schwab tires is a west coast tire chain which does not operate anywhere near Georgia where the movie is set.
Moonshine burns with a clear blue flame not the red/orange explosions as Uncle Jesse throws the jars during the chase scene. A red flame from moonshine indicates the presence of lead, hardly the quality expected of Duke Moonshine.
While sitting in traffic in the outskirts of Atlanta, it's obvious that the car is sitting higher up on a trailer, as opposed to resting on the pavement. The windows of the General Lee are at the same level as a Ford Expedition, a much taller vehicle.
When the Dukes are stuck in traffic on their way to Atlanta, people comment about the flag on top of the General. If you look closely, the General is just as tall as mini vans, SUVs and trucks making it obviously that the car was actually on a trailer or something of that sort.
During the scene where Bo is dragging Luke and the safe and they hit the security guards car notice the relatively small amount of damage on the front fender of the Taurus. When the camera flashes back to the guard and Taurus it's totaled. Radiator steam is coming out of the hood and it never hit the front of the car.
The goof items below may give away important plot points.
Perhaps because the final scene in the courtroom is a re-shoot there are a few continuity problems. For instance Boss Hogg's goatee is gone all of a sudden and the news reporter's microphone has a different logo on it then it did in the scene before.
In the final race between Bo Duke and Billy Prickett, Billy's front left bumper (right as we look at it) is bent downwards at the corner in the latter stages, yet in the next shot it returns to pristine condition.
When Bo is in the Rally Race near the end, he is seen passing by a green late '70s Chevy Camaro. Then when the camera goes to a back view of the General, it shows him behind the green Chevy Camaro and passing him again.
After Bo wins the race and leads the crowds to the courthouse, through the window of the General Lee we see the same parking lot go by several times. In one of the shots of the lot going by you can see 3 General Lees parked next to each other. This was done intentionally as an ode to the shot in The Dukes of Hazzard: One Armed Bandits where the General Lee races past another parked General Lee in the final chase scene.