(a) No person, unless authorized to do so under title 57, shall receive, possess or transport with the intent to redistribute or resell in this state any intoxicating liquor that has not had all taxes attributable to the intoxicating liquor paid.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class A misdemeanorup to 11 monthsup to $2,500
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 39-17-703

  • Person: includes the singular and the plural and means and includes any individual, firm, partnership, copartnership, association, corporation, governmental subdivision or agency, or other organization or other legal entity, or any agent or servant thereof. See Tennessee Code 39-11-106
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) It shall be inferred that any receipt, possession, or transportation of more than five (5) gallons of intoxicating liquors that is not accompanied by a receipt or documentation from an entity holding a license issued under § 57-3-203, § 57-3-204, § 57-3-207 or § 57-3-218 is for the purpose of resale or distribution.
(c) No person, unless authorized to do so pursuant to title 57, shall receive, possess, or transport an intoxicating liquor with the intent to deliver the intoxicating liquor to customers resulting in a fee or service charge.
(d) A violation of this section is a Class A misdemeanor.
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