Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 4. Imports2
23670. Violation of provisions a misdemeanor. Every person violating the provisions of this article is guilty of a misdemeanor.
1See Section 32002 of Revenue and Taxation Code in this volume.
2 The provisions of Chapter 4 of the Business and Professions Code were added to the Business Taxes Law Guide in 2006. Any changes to these provisions prior to 2006 will not be reflected in the history notes.