DIVISION 2. OTHER TAXES 6001-60709›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 11. Violations 32551-32557

§ 32557

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1996, Ch. 1087, Sec. 47.5. Effective January 1, 1997.)

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California Revenue and Taxation Code

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