NY Tax L § 1813 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 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.  (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.