N.Y. Tax Law 1813 – Alcoholic beverage tax
§ 1813. Alcoholic beverage tax.–(a) Unlawful use of stamps.–Any person who shall counterfeit stamps prescribed by section four hundred thirty-eight of this chapter or who shall willfully remove or alter or knowingly permit to be removed or altered, the cancellation or defacing marks required to be placed upon any stamp under provisions of article eighteen of this chapter with intent to use such stamp, or who shall willfully open any container of alcoholic beverages without first destroying the stamp affixed thereto or who shall knowingly or willfully buy, prepare for use, use, have in his possession or suffer to be used any washed, restored or counterfeit stamp shall be guilty of a misdemeanor.
Attorney's Note
Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class E felony | between 1 and 4 years | up to $5,000 |
| Class A misdemeanor | up to 364 days | up to $1,000 |
| Class B misdemeanor | up to 3 months | up to $500 |
Terms Used In N.Y. Tax Law 1813
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801
(b) Unlawful use of alcoholic beverages.–Any person who shall willfully sell or use any alcoholic beverages upon which tax has not been paid by the affixation of stamps as prescribed pursuant to section four hundred thirty-eight of this chapter shall be guilty of a misdemeanor.
(c) Any willful act or omission, other than those described in section eighteen hundred one of this article or subdivision (a) or (b) of this section, by any person which constitutes a violation of any provision of article eighteen of this chapter shall constitute a misdemeanor.
(d) The provisions of this section shall apply for purposes of any tax imposed pursuant to the authority of section four hundred forty-five of this chapter.
(e) Person not registered as a distributor. (1) Any person required to be registered as a distributor pursuant to the provisions of article eighteen of this chapter who, while not so registered, knowingly imports or causes to be imported into the state, for sale or use therein, any liquors or, who, except in accordance with clause (i) or (ii) of paragraph (b) of subdivision four of section four hundred twenty of this chapter, knowingly produces, distills, manufactures, compounds, mixes or ferments in this state any such liquors for sale, or who, as a purchaser of a warehouse receipt, knowingly causes liquors covered by such receipt to be removed from a warehouse in this state, shall be guilty of a class A misdemeanor. Provided, however, that any person who has twice been convicted under this section within the preceding five years, shall be guilty of a class E felony for any subsequent violation of this paragraph.
(2) Any person who, while not registered as a distributor pursuant to the provisions of article eighteen of this chapter, knowingly and intentionally imports or causes to be imported into this state, for sale or use therein, more than three hundred sixty liters of liquors into this state in a one-year period or, except in accordance with clause (i) or (ii) of paragraph (b) of subdivision four of section four hundred twenty of this chapter, knowingly and intentionally produces, distills, manufactures, compounds, mixes or ferments for sale more than three hundred sixty liters of such liquors within this state in a one-year period, or, as a purchaser of a warehouse receipt, knowingly and intentionally causes more than three hundred sixty liters of liquors in a one-year period to be removed from a warehouse in this state, shall be guilty of a class E felony.
(3) For purposes of this subdivision, it shall be presumed that the importation or the causing to be imported into this state or the production, distillation, manufacture, compounding, mixing or fermenting in this state of more than ninety liters of such liquors by any person in a one-year period is for purposes of sale. Such presumption may be rebutted by the introduction of substantial evidence to the contrary.
(f) Person not registered as a distributor for city purposes. (1) Any person required to be registered as a distributor for city purposes pursuant to the provisions of section four hundred forty-five of article eighteen of this chapter who, while not so registered, knowingly imports or causes to be imported into such city, for sale or use therein, any liquors or, who, except in accordance with clause (i) or (ii) of paragraph (b) of subdivision four of section four hundred twenty of this chapter as incorporated into such section four hundred forty-five, knowingly produces, distills, manufactures, compounds, mixes or ferments in such city any such liquors for sale, or who, as a purchaser of a warehouse receipt, causes liquors covered by such receipt to be removed from a warehouse in this state, shall be guilty of a class A misdemeanor. Provided, however, that any person who has twice been convicted under this section within the preceding five years shall be guilty of a class E felony for any subsequent violation of this paragraph.
(2) Any person who, while not registered as a distributor for city purposes pursuant to the provisions of section four hundred forty-five of article eighteen of this chapter, knowingly and intentionally imports or causes to be imported into such city, for sale or use therein, more than three hundred sixty liters of liquors into such city in a one-year period or, except in accordance with clause (i) or (ii) of paragraph (b) of subdivision four of section four hundred twenty of this chapter as incorporated into such section four hundred forty-five, knowingly and intentionally produces, distills, manufactures, compounds, mixes or ferments for sale more than three hundred sixty liters of such liquors within such city in a one-year period, or, as a purchaser of a warehouse receipt, knowingly and intentionally causes more than three hundred sixty liters of liquors in a one-year period to be removed from a warehouse in this state, shall be guilty of a class E felony.
(3) For purposes of this subdivision, it shall be presumed that the importation or the causing to be imported into such city or the production, distillation, manufacture, compounding, mixing or fermenting in such city of more than ninety liters of liquors by any person in a one-year period is for purposes of sale. Such presumption may be rebutted by the introduction of substantial evidence to the contrary.
(g) Any person, other than the distributor registered under article eighteen of this chapter which imported or caused the liquors to be imported into this state, who shall willfully and knowingly have in his custody, possession or under his control liquors with respect to which the taxes imposed by or pursuant to the authority of article eighteen of this chapter have not been assumed or paid by a distributor registered as such under such article, shall be guilty of a class B misdemeanor; if such person shall willfully and knowingly have more than ninety liters of such liquors in his custody or possession or under his control, such person shall be guilty of a class A misdemeanor; or if such person shall knowingly and intentionally have more than three hundred sixty liters of such liquors in his custody or possession or under his control, such person shall be guilty of a class E felony. For purposes of this subdivision, such person shall willfully and knowingly have in his custody, possession or under his control any liquors with respect to which such taxes have not been assumed or paid by a distributor registered as such where such person has knowledge of the requirement of such taxes and where, to his knowledge, such taxes have not been assumed or paid by a registered distributor with respect to such liquors.