2023 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.