Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 11. Violations.

Section 32557

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.