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This entry was published on 2014-09-22
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SECTION 1813
Alcoholic beverage tax
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1813. Alcoholic beverage tax.--(a) Unlawful use of stamps.--Any
person who shall counterfeit stamps prescribed by section four hundred
thirty-eight of this chapter or who shall willfully remove or alter or
knowingly permit to be removed or altered, the cancellation or defacing
marks required to be placed upon any stamp under provisions of article
eighteen of this chapter with intent to use such stamp, or who shall
willfully open any container of alcoholic beverages without first
destroying the stamp affixed thereto or who shall knowingly or willfully
buy, prepare for use, use, have in his possession or suffer to be used
any washed, restored or counterfeit stamp shall be guilty of a
misdemeanor.

(b) Unlawful use of alcoholic beverages.--Any person who shall
willfully sell or use any alcoholic beverages upon which tax has not
been paid by the affixation of stamps as prescribed pursuant to section
four hundred thirty-eight of this chapter shall be guilty of a
misdemeanor.

(c) Any willful act or omission, other than those described in section
eighteen hundred one of this article or subdivision (a) or (b) of this
section, by any person which constitutes a violation of any provision of
article eighteen of this chapter shall constitute a misdemeanor.

(d) The provisions of this section shall apply for purposes of any tax
imposed pursuant to the authority of section four hundred forty-five of
this chapter.

(e) Person not registered as a distributor. (1) Any person required to
be registered as a distributor pursuant to the provisions of article
eighteen of this chapter who, while not so registered, knowingly imports
or causes to be imported into the state, for sale or use therein, any
liquors or, who, except in accordance with clause (i) or (ii) of
paragraph (b) of subdivision four of section four hundred twenty of this
chapter, knowingly produces, distills, manufactures, compounds, mixes or
ferments in this state any such liquors for sale, or who, as a purchaser
of a warehouse receipt, knowingly causes liquors covered by such receipt
to be removed from a warehouse in this state, shall be guilty of a class
A misdemeanor. Provided, however, that any person who has twice been
convicted under this section within the preceding five years, shall be
guilty of a class E felony for any subsequent violation of this
paragraph.

(2) Any person who, while not registered as a distributor pursuant to
the provisions of article eighteen of this chapter, knowingly and
intentionally imports or causes to be imported into this state, for sale
or use therein, more than three hundred sixty liters of liquors into
this state in a one-year period or, except in accordance with clause (i)
or (ii) of paragraph (b) of subdivision four of section four hundred
twenty of this chapter, knowingly and intentionally produces, distills,
manufactures, compounds, mixes or ferments for sale more than three
hundred sixty liters of such liquors within this state in a one-year
period, or, as a purchaser of a warehouse receipt, knowingly and
intentionally causes more than three hundred sixty liters of liquors in
a one-year period to be removed from a warehouse in this state, shall be
guilty of a class E felony.

(3) For purposes of this subdivision, it shall be presumed that the
importation or the causing to be imported into this state or the
production, distillation, manufacture, compounding, mixing or fermenting
in this state of more than ninety liters of such liquors by any person
in a one-year period is for purposes of sale. Such presumption may be
rebutted by the introduction of substantial evidence to the contrary.

(f) Person not registered as a distributor for city purposes. (1) Any
person required to be registered as a distributor for city purposes
pursuant to the provisions of section four hundred forty-five of article
eighteen of this chapter who, while not so registered, knowingly imports
or causes to be imported into such city, for sale or use therein, any
liquors or, who, except in accordance with clause (i) or (ii) of
paragraph (b) of subdivision four of section four hundred twenty of this
chapter as incorporated into such section four hundred forty-five,
knowingly produces, distills, manufactures, compounds, mixes or ferments
in such city any such liquors for sale, or who, as a purchaser of a
warehouse receipt, causes liquors covered by such receipt to be removed
from a warehouse in this state, shall be guilty of a class A
misdemeanor. Provided, however, that any person who has twice been
convicted under this section within the preceding five years shall be
guilty of a class E felony for any subsequent violation of this
paragraph.

(2) Any person who, while not registered as a distributor for city
purposes pursuant to the provisions of section four hundred forty-five
of article eighteen of this chapter, knowingly and intentionally imports
or causes to be imported into such city, for sale or use therein, more
than three hundred sixty liters of liquors into such city in a one-year
period or, except in accordance with clause (i) or (ii) of paragraph (b)
of subdivision four of section four hundred twenty of this chapter as
incorporated into such section four hundred forty-five, knowingly and
intentionally produces, distills, manufactures, compounds, mixes or
ferments for sale more than three hundred sixty liters of such liquors
within such city in a one-year period, or, as a purchaser of a warehouse
receipt, knowingly and intentionally causes more than three hundred
sixty liters of liquors in a one-year period to be removed from a
warehouse in this state, shall be guilty of a class E felony.

(3) For purposes of this subdivision, it shall be presumed that the
importation or the causing to be imported into such city or the
production, distillation, manufacture, compounding, mixing or fermenting
in such city of more than ninety liters of liquors by any person in a
one-year period is for purposes of sale. Such presumption may be
rebutted by the introduction of substantial evidence to the contrary.

(g) Any person, other than the distributor registered under article
eighteen of this chapter which imported or caused the liquors to be
imported into this state, who shall willfully and knowingly have in his
custody, possession or under his control liquors with respect to which
the taxes imposed by or pursuant to the authority of article eighteen of
this chapter have not been assumed or paid by a distributor registered
as such under such article, shall be guilty of a class B misdemeanor; if
such person shall willfully and knowingly have more than ninety liters
of such liquors in his custody or possession or under his control, such
person shall be guilty of a class A misdemeanor; or if such person shall
knowingly and intentionally have more than three hundred sixty liters of
such liquors in his custody or possession or under his control, such
person shall be guilty of a class E felony. For purposes of this
subdivision, such person shall willfully and knowingly have in his
custody, possession or under his control any liquors with respect to
which such taxes have not been assumed or paid by a distributor
registered as such where such person has knowledge of the requirement of
such taxes and where, to his knowledge, such taxes have not been assumed
or paid by a registered distributor with respect to such liquors.