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.

(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.