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28-3-229
Section 28-3-229 Unauthorized possession of unattached revenue stamps, crowns or lids.
Any person other than a wholesaler, distributor or dealer or other person authorized by the
Alabama Alcoholic Beverage Control Board who shall have in his possession any unattached Alabama
revenue stamps, crowns or lids used for the purpose of identifying alcoholic beverages sold
or distributed pursuant to this chapter shall be guilty of a felony and, upon conviction,
may be fined not more than $5,000.00 and shall be imprisoned in the penitentiary for not less
than one nor more than five years. (Acts 1955, No. 88, p. 336.)...
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28-3-227
Section 28-3-227 Removal, restoration, etc., for use or reuse, unauthorized sale, etc.,
of revenue, etc., stamps, crowns or lids. Whoever removes or otherwise prepares any Alabama
revenue stamps, crowns or lids or stamps, crowns or lids used to identify alcoholic beverages
sold or distributed by state liquor stores with intent to use or cause the same to be used
after they have already been used or buys, sells, offers for sale or gives away any such washed
or removed and restored stamps, crowns or lids to any person for using or who used the same
or has in his possession any washed or restored or removed or altered stamp, crown or lid
for the purpose of indicating the payment of any tax provided for in this chapter or reuses
any stamp, crown or lid which has heretofore been used for the purpose of paying any tax provided
in this chapter or identifying any articles enumerated and defined in this chapter or whoever,
except the board or persons, firms, corporations or associations of...
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28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
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28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board
by Examiners of Public Accounts. (a) The functions, duties and powers of the board shall be
as follows: (1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages
in its possession for sale, as defined and enumerated in this chapter. (2) To control the
possession, sale, transportation and delivery of alcoholic beverages as enumerated and defined
in this chapter. (3) To determine the localities within which any state store shall be established
and operated and the location of such store. No store shall be established in and neither
the board nor any other person may legally buy, manufacture or sell alcoholic beverages in
any county which has voted in the negative in any election called as provided in Chapter 2
of this title for determining the said issue unless and until said county has at a subsequent
similar election voted in the affirmative. The board shall have the power...
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28-4-200
Section 28-4-200 Possession of certain quantities of state tax-paid alcoholic beverages
for private use permitted; storage, possession, etc., of alcoholic beverages in passenger
area of vehicles or in view of passengers. Any person 19 years of age or over shall be entitled
to have in his possession in his motor vehicle or a private residence or place of private
residence or the curtilage thereof in any dry county in this state for his own private use
and not for resale not more than the following quantity of alcoholic beverages, as enumerated
and defined in Section 28-3-1, when such beverages have been sold or distributed by
and through a state liquor store operated by the Alabama Alcoholic Beverage Control Board
or a licensee of such board, and the containers of such beverages have affixed thereto such
mark or identification and sufficient revenue stamps as to show that such alcoholic beverages
were sold or distributed by a state liquor store or a licensee of the Alabama Alcoholic...
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28-3-12
Section 28-3-12 Report of purchase, receipt, etc., of alcoholic beverages not having
revenue, etc., stamps, crowns or lids affixed thereto. Any person, firm, corporation, club
or association of persons who purchases or receives or who brings into the state in any manner
whatsoever any of the articles of alcoholic beverages enumerated in this chapter which does
not have affixed revenue stamps, crowns or lids or stamps or identification as described in
this chapter shall, within three days of the receipt of such articles of alcoholic beverages,
report the receipt or purchase of said alcoholic beverages to the board, giving the date of
purchase or receipt, the name of person or firm from whom purchased or received and a list
describing the articles of alcoholic beverages so purchased or received. This report must
be made by registered or certified mail or in person. Any person, firm, corporation, club
or association of persons who fails or refuses to make the report as required in this...
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28-3-228
Section 28-3-228 Manufacture, purchase, sale, possession, etc., of reproduction or counterfeit
stamps, crowns or lids. Whoever manufactures, buys, sells, offers for sale or has in his or
its possession any reproduction or counterfeit of the Alabama revenue stamps, crowns or lids
provided for in this chapter or stamps, crowns or lids used to identify articles sold or distributed
by state liquor stores shall be guilty of a felony and, upon conviction, shall be punished
by imprisonment in the penitentiary for not less than a year and a day nor more than 10 years
and, in addition, may be fined not less than $2,000.00 nor more than $10,000.00. (Acts 1936-37,
Ex. Sess., No. 66, p. 40; Code 1940, T. 29, ยง64.)...
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28-3-240
Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure
for confiscation and sale of goods, etc., generally. All alcoholic beverages enumerated and
defined in this chapter or other products taxable under this chapter found at any point within
the State of Alabama when said alcoholic beverages or products shall have been within the
State of Alabama for a period of two hours or longer in possession of any retailer or for
a period of 36 hours or longer in possession of any wholesaler or distributor not having affixed
to the package, as defined in this chapter, the stamps, crowns or lids as provided by law
are hereby declared to be contraband goods, and the same may be seized by the board or its
agents or by any peace officer of the State of Alabama without a warrant, and the said goods
shall be delivered to the board for sale at public auction to the highest bidder after due
advertisement, but the board, before delivering any of said goods so seized, shall...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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