GA Code § 3-2-33 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 2 - State Administration and Enforcement|Article 2 - Enforcement|§ 3-2-33. Sale, Possession, Concealment, Storage, or Conveyance of Untaxed Alcoholic Beverages; Declaration of Untaxed or Otherwise Unlawful Alcoholic Beverages as Contraband; Seizure and Disposition of Contraband Alcoholic Beverages

  Except as otherwise specifically provided for by law, it is unlawful for any person to sell, possess, conceal, store, or convey any alcoholic beverage on which any tax or license fee imposed by this title has not been paid.   Any peace officer or authorized agent of the commissioner shall declare as contraband any alcoholic beverage:   Not reported for collection of taxes under a reporting system established by the commissioner;   Found in any county, municipality, or unincorporated area of any county where the sale of alcoholic beverages is not lawful when the alcoholic beverage is intended for use or sale contrary to law; or   Sold, conveyed, or possessed, concealed, stored, or held for sale by any person who has not first obtained all licenses required by this title.     Except as otherwise provided in this title, all contraband alcoholic beverages seized shall be immediately delivered to the commissioner or to persons designated by him to receive the contraband alcoholic beverages.    (Code 1933, § 5A-354, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 14; Ga. L. 1985, p. 1118, § 1; Ga. L. 2006, p. 206, § 5/HB 1248.)   Editor's notes.   - In light of the similarity of the statutory provisions, annotations decided under former Ga. L. 1937-38, Ex. Sess., p. 103 are included in the annotations for this Code section.   Cross references.   - Possession, sale, or purchase of unstamped distilled spirits, § 3-3-29.    Seizure and disposition as contraband of cigars and cigarettes on which taxes not paid or on which stamps do not appear, § 48-11-9.   JUDICIAL DECISIONS    Ga. L. 1937-38, Ex. Sess., p. 103 is not violative of the due process clause of the Fourteenth Amendment for vagueness. Akins v. State, 224 Ga. 650, 164 S.E.2d 125 (1968) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).    Former Code 1933, §§ 58-122 (see now O.C.G.A. § 3-10-10) and Ga. L. 1937-38, Ex. Sess., p. 103 were not unconstitutional for lack of due process in failing to provide for notice and hearing prior to seizure or prior to disposition of liquor declared to be contraband and forfeited to the state. Blackmon v. Brotherhood Protective Order of Elks, Toccoa Lodge No. 1820, 232 Ga. 671, 208 S.E.2d 483 (1974) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).   Legislative intent.    - The legislative intent was that liquors would be handled only in the manner provided by statute, that is, through licensed dealers, and that any handling other than in such manner would be contrary to statute. Martin v. Cook, 72 Ga. App. 741, 34 S.E.2d 733 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).   Burden of proof on plaintiff.    - In a possessory-warrant proceeding, the burden of proof is on the plaintiff to establish that the plaintiff was in peaceable and legally acquired possession of whiskey in question when it was seized by the commissioner; where under the facts and reasonable inferences to be drawn therefrom, a finding is demanded that the plaintiff illegally acquired the whiskey involved, the commissioner is authorized under the law to seize the whiskey as contraband. Cook v. Hyatt, 72 Ga. App. 744, 34 S.E.2d 922 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).   OPINIONS OF THE ATTORNEY GENERAL   ANALYSIS    Unlawful Acts   Lawful Acts