N.Y. Tax Law § 1813 — Alcoholic beverage tax

§ 1813. Alcoholic beverage tax.--(a) Unlawful use of stamps.--Any\nperson who shall counterfeit stamps prescribed by section four hundred\nthirty-eight of this chapter or who shall willfully remove or alter or\nknowingly permit to be removed or altered, the cancellation or defacing\nmarks required to be placed upon any stamp under provisions of article\neighteen of this chapter with intent to use such stamp, or who shall\nwillfully open any container of alcoholic beverages without first\ndestroying the stamp affixed thereto or who shall knowingly or willfully\nbuy, prepare for use, use, have in his possession or suffer to be used\nany washed, restored or counterfeit stamp shall be guilty of a\nmisdemeanor.\n (b) Unlawful use of alcoholic beverages.--Any person who shall\nwillfully sell or use any alcoholic beverages upon which tax has not\nbeen paid by the affixation of stamps as prescribed pursuant to section\nfour hundred thirty-eight of this chapter shall be guilty of a\nmisdemeanor.\n (c) Any willful act or omission, other than those described in section\neighteen hundred one of this article or subdivision (a) or (b) of this\nsection, by any person which constitutes a violation of any provision of\narticle eighteen of this chapter shall constitute a misdemeanor.\n (d) The provisions of this section shall apply for purposes of any tax\nimposed pursuant to the authority of section four hundred forty-five of\nthis chapter.\n (e) Person not registered as a distributor. (1) Any person required to\nbe registered as a distributor pursuant to the provisions of article\neighteen of this chapter who, while not so registered, knowingly imports\nor causes to be imported into the state, for sale or use therein, any\nliquors or, who, except in accordance with clause (i) or (ii) of\nparagraph (b) of subdivision four of section four hundred twenty of this\nchapter, knowingly produces, distills, manufactures, compounds, mixes or\nferments in this state any such liquors for sale, or who, as a purchaser\nof a warehouse receipt, knowingly causes liquors covered by such receipt\nto be removed from a warehouse in this state, shall be guilty of a class\nA misdemeanor. Provided, however, that any person who has twice been\nconvicted under this section within the preceding five years, shall be\nguilty of a class E felony for any subsequent violation of this\nparagraph.\n (2) Any person who, while not registered as a distributor pursuant to\nthe provisions of article eighteen of this chapter, knowingly and\nintentionally imports or causes to be imported into this state, for sale\nor use therein, more than three hundred sixty liters of liquors into\nthis state in a one-year period or, except in accordance with clause (i)\nor (ii) of paragraph (b) of subdivision four of section four hundred\ntwenty of this chapter, knowingly and intentionally produces, distills,\nmanufactures, compounds, mixes or ferments for sale more than three\nhundred sixty liters of such liquors within this state in a one-year\nperiod, or, as a purchaser of a warehouse receipt, knowingly and\nintentionally causes more than three hundred sixty liters of liquors in\na one-year period to be removed from a warehouse in this state, shall be\nguilty of a class E felony.\n (3) For purposes of this subdivision, it shall be presumed that the\nimportation or the causing to be imported into this state or the\nproduction, distillation, manufacture, compounding, mixing or fermenting\nin this state of more than ninety liters of such liquors by any person\nin a one-year period is for purposes of sale. Such presumption may be\nrebutted by the introduction of substantial evidence to the contrary.\n (f) Person not registered as a distributor for city purposes. (1) Any\nperson required to be registered as a distributor for city purposes\npursuant to the provisions of section four hundred forty-five of article\neighteen of this chapter who, while not so registered, knowingly imports\nor causes to be imported into such city, for sale or use therein, any\nliquors or, who, except in accordance with clause (i) or (ii) of\nparagraph (b) of subdivision four of section four hundred twenty of this\nchapter as incorporated into such section four hundred forty-five,\nknowingly produces, distills, manufactures, compounds, mixes or ferments\nin such city any such liquors for sale, or who, as a purchaser of a\nwarehouse receipt, causes liquors covered by such receipt to be removed\nfrom a warehouse in this state, shall be guilty of a class A\nmisdemeanor. Provided, however, that any person who has twice been\nconvicted under this section within the preceding five years shall be\nguilty of a class E felony for any subsequent violation of this\nparagraph.\n (2) Any person who, while not registered as a distributor for city\npurposes pursuant to the provisions of section four hundred forty-five\nof article eighteen of this chapter, knowingly and intentionally imports\nor causes to be imported into such city, for sale or use therein, more\nthan three hundred sixty liters of liquors into such city in a one-year\nperiod or, except in accordance with clause (i) or (ii) of paragraph (b)\nof subdivision four of section four hundred twenty of this chapter as\nincorporated into such section four hundred forty-five, knowingly and\nintentionally produces, distills, manufactures, compounds, mixes or\nferments for sale more than three hundred sixty liters of such liquors\nwithin such city in a one-year period, or, as a purchaser of a warehouse\nreceipt, knowingly and intentionally causes more than three hundred\nsixty liters of liquors in a one-year period to be removed from a\nwarehouse in this state, shall be guilty of a class E felony.\n (3) For purposes of this subdivision, it shall be presumed that the\nimportation or the causing to be imported into such city or the\nproduction, distillation, manufacture, compounding, mixing or fermenting\nin such city of more than ninety liters of liquors by any person in a\none-year period is for purposes of sale. Such presumption may be\nrebutted by the introduction of substantial evidence to the contrary.\n (g) Any person, other than the distributor registered under article\neighteen of this chapter which imported or caused the liquors to be\nimported into this state, who shall willfully and knowingly have in his\ncustody, possession or under his control liquors with respect to which\nthe taxes imposed by or pursuant to the authority of article eighteen of\nthis chapter have not been assumed or paid by a distributor registered\nas such under such article, shall be guilty of a class B misdemeanor; if\nsuch person shall willfully and knowingly have more than ninety liters\nof such liquors in his custody or possession or under his control, such\nperson shall be guilty of a class A misdemeanor; or if such person shall\nknowingly and intentionally have more than three hundred sixty liters of\nsuch liquors in his custody or possession or under his control, such\nperson shall be guilty of a class E felony. For purposes of this\nsubdivision, such person shall willfully and knowingly have in his\ncustody, possession or under his control any liquors with respect to\nwhich such taxes have not been assumed or paid by a distributor\nregistered as such where such person has knowledge of the requirement of\nsuch taxes and where, to his knowledge, such taxes have not been assumed\nor paid by a registered distributor with respect to such liquors.\n