Section 12-3-101 – Excise Tax to Be Paid; Limitation on Liquor or Malt Beverage Importation; Penalties.

12-3-101. Excise tax to be paid; limitation on liquor or malt beverage importation; penalties. (a) An excise tax is assessed and shall be collected by the division equal to three-fourths of one cent ($.0075) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on wine, two and one-half cents ($.025) per one hundred (100) […]

Section 12-3-102 – Confiscation Authorized; Disposition; When Seizure Permitted.

12-3-102. Confiscation authorized; disposition; when seizure permitted. (a) When an authorized inspector discovers alcoholic liquors or malt beverages upon which excise taxes have not been paid in the possession of a licensee, he shall take possession of and hold the alcoholic liquors or malt beverages as evidence against the offender. If the offender is convicted […]