---
title: O.C.G.A. § 3-3-29. Possession, sale, or purchase of distilled spirits for which taxes not paid.
collection: code
id: 3-3-29
cite_as: O.C.G.A. § 3-3-29 (2025)
canonical_url: https://georgiacommons.org/code/3-3-29
md_url: https://georgiacommons.org/code/3-3-29.md
text_url: https://georgiacommons.org/code/3-3-29/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=732
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/3-3.md
previous: https://georgiacommons.org/code/3-3-28.md
next: https://georgiacommons.org/code/3-3-30.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / REGULATION OF ALCOHOLIC BEVERAGES GENERALLY / PROHIBITED ACTS
---

# O.C.G.A. § 3-3-29. Possession, sale, or purchase of distilled spirits for which taxes not paid.

Except as otherwise expressly provided for by law, no person knowingly and intentionally shall possess, sell, or purchase any distilled spirits upon which the taxes imposed by this title have not been paid.

## History

Ga. L. 1937-38, Ex. Sess., p. 103, § 11; Code 1933, § 5A-516, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1993, p. 464, § 1.

## Cross References

Seizure and disposition as contraband of alcoholic beverages on which taxes or license fees not paid, § 3-2-33 et seq.