DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 11. Violations 32551-32557

§ 32553

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades, professions, or industries is guilty of a felony.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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