Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep books of account as prescribed by the board, or who fails to preserve such books for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such books of account for the purpose of falsifying the records of sales of alcoholic beverages made under this part, is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars
($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.
Alcoholic Beverage TaxViolations
Section § 32551
If you knowingly file a false tax return related to alcohol sales or refuse to let tax authorities inspect your records, you can be charged with a misdemeanor. This also applies if you don’t keep proper records or tamper with them to hide your alcohol sales. The penalties include a fine ranging from $100 to $1,000, imprisonment for one to six months, or both.
false tax return alcohol sales record inspection
Section § 32552
This law states that if someone deliberately tries to avoid paying the excise tax, they are committing a felony crime.
Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.
excise tax evasion tax fraud felony tax crime
Section § 32553
This law states that if someone illegally redirects, or works with others to redirect, alcohol or wine that was sold without taxes for business or industrial purposes to be used as a drink, they are committing a serious crime known as a felony.
Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades, professions, or industries is guilty of a felony.
diversion of alcohol tax-free alcohol use industrial alcohol misuse
Section § 32554
If someone breaks a rule in this section and there isn't a specific punishment already listed for it, that person can be charged with a misdemeanor. The consequences could include a fine of up to $1,000, spending up to six months in a county jail, or both.
Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.
misdemeanor penalty fine up to $1 000
Section § 32555
If someone is found guilty of a felony under this law but the specific punishment isn't detailed elsewhere, they can either pay up to $10,000 in fines, serve prison time, or both.
Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than ten thousand dollars ($10,000) or by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both such fine and imprisonment.
felony punishment fine up to $10 000
Section § 32556
This law states that if someone breaks a penal rule related to this part, legal action must start within three years after the offense happens or within two years after the violation is found out, whichever comes later.
Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later.
prosecution time limit offense commission penal provisions
Section § 32557
This law states that if someone knowingly has, keeps, or sells alcoholic beverage containers worth more than $500 without paying the required taxes, they're committing a misdemeanor.
Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor.
alcoholic beverages container tax tax evasion
