---
title: O.C.G.A. § 3-5-3. Malt beverages upon which taxes not paid and motor vehicles, watercraft, or aircraft used in transporting same declared contraband.
collection: code
id: 3-5-3
cite_as: O.C.G.A. § 3-5-3 (2025)
canonical_url: https://georgiacommons.org/code/3-5-3
md_url: https://georgiacommons.org/code/3-5-3.md
text_url: https://georgiacommons.org/code/3-5-3/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=795
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/3-5.md
previous: https://georgiacommons.org/code/3-5-2.md
next: https://georgiacommons.org/code/3-5-4.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 / MALT BEVERAGES / GENERAL PROVISIONS
---

# O.C.G.A. § 3-5-3. Malt beverages upon which taxes not paid and motor vehicles, watercraft, or aircraft used in transporting same declared contraband.

Malt beverages in quantities exceeding the amount specified in Code Section 3-3-8, upon which the taxes imposed by or authorized pursuant to this chapter have not been paid in this state, are declared to be contraband; and any motor vehicle, watercraft, or aircraft used in transporting such beverages in excess of the amount specified in Code Section 3-3-8 are also declared to be contraband and subject to seizure and disposition as provided by this title.

## History

Ga. L. 1937, p. 148, § 4; Ga. L. 1971, p. 817, § 1; Ga. L. 1976, p. 476, § 1; Ga. L. 1978, p. 1424, § 1; Code 1933, § 5A-4103, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 40.