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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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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28-3-227
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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28-3-43
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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28-3-12
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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28-3-241
Section 28-3-241 Additional beverages subject to confiscation and sale; punishment of persons
having contraband beverages in their possession. Any alcoholic beverages as enumerated and
defined in this chapter to be sold or distributed by and through state liquor stores found
within this state in the possession of or on the premises of any person, firm, corporation
or association of persons not having affixed thereto such mark of identification showing that
said alcoholic beverages were sold or distributed by a state liquor store shall be subject
to confiscation and sale in the same manner as set forth in this chapter for malt or brewed
beverages as defined in this chapter and vinous beverages not exceeding 24 percent by volume
which do not have affixed thereto the required revenue stamps as provided for in this chapter.
Persons who are found guilty of having in their possession any such contraband liquors shall
be subject to the same fines and imprisonment as set forth in this chapter...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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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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28-3-228
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, §64.)...
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28-3-8
Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale
dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations
within state by wholesale dealers or distributors. (a) Every wholesale dealer or distributor
in this state shall, before shipping, delivering or sending out any one or more articles taxed
in this chapter to any dealer in this state or for sale in this state, cause the same to have
the requisite denominations and amount of stamps, crowns or lids to represent the tax affixed
as stated in this chapter and, in the case of stamps, shall cause the same to be cancelled
by writing or stamping across the face thereof the number of such wholesale dealer or distributor,
said number to be applied by the board, and every wholesale dealer or distributor shall at
the time of shipping or delivering any one or more articles taxed in this chapter make a true
duplicate invoice of the same showing the date,...
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