California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 14. ALCOHOLIC BEVERAGE TAX |
Chapter 11. Violations |
Section 32557.
Latest version.
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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.)