Section 1813. Alcoholic beverage tax  


Latest version.
  • --(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.