Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Alcoholic Beverage Tax Law
CHAPTER 11. VIOLATIONS.
32557. Additional misdemeanor provisions. Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor.
History.—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997.