Title 3, Chapter 2, Section 33
( 3-2-33)
(a) Except as otherwise specifically provided for by law, it is
unlawful for any person to sell, possess, conceal, store, or convey
any alcoholic beverage on which any tax or license fee imposed by
this title has not been paid. (b) Any peace officer or authorized agent of the commissioner shall
declare as contraband any alcoholic beverage: (1) Not bearing the required tax stamps or markings as provided by
this title or not reported for collection of taxes under a
reporting system established by the commissioner; (2) Found in any county, municipality, or unincorporated area of
any county where the sale of alcoholic beverages is not lawful
when the alcoholic beverage is intended for use or sale contrary
to law; or (3) Sold, conveyed, or possessed, concealed, stored, or held for
sale by any person who has not first obtained all licenses
required by this title. (c) Except as otherwise provided in this title, all contraband
alcoholic beverages seized shall be immediately delivered to the
commissioner or to persons designated by him to receive the
contraband alcoholic beverages. |