California Revenue and Taxation Code

§ 32557

RTC § 32557 Effective Jan 1, 1997Div. 2 · Part 14 · Ch. 11

Statute text

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.

Legislative history

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