Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 2. STATE ADMINISTRATION AND ENFORCEMENT · Article 2. ENFORCEMENT

3-2-34. Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evidence.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
All alcoholic beverages upon which no taxes have been paid to this state or any other state and which are not specifically exempt from the taxes imposed by law shall be destroyed by the peace officer or agent of the commissioner seizing the beverages, except that a small quantity of the illicit alcoholic beverage may be retained for purposes of evidence in the proper court; and then the illicit alcoholic beverage shall be destroyed immediately.#
(b)
All contraband alcoholic beverages upon which the taxes have been paid either to this state or to any other state shall be either destroyed or sold at public sale as provided by law.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 5A-355, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 15.

Cross references

Seizure and disposition as contraband of cigars and cigarettes on which taxes not paid or on which stamps do not appear, § 48-11-9.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, pages 671 to 672; merge action: carried; file SHA-256 206dab95f27a.

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