Sale, Possession, Concealment, Storage, or Conveyance of Untaxed Alcoholic Beverages; Declaration of Untaxed or Otherwise Unlawful Alcoholic Beverages as Contraband; Seizure and Disposition of Contraband Alcoholic Beverages

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. State Administration and Enforcement
  5. Enforcement
  6. Sale, Possession, Concealment, Storage, or Conveyance of Untaxed Alcoholic Beverages; Declaration of Untaxed or Otherwise Unlawful Alcoholic Beverages as Contraband; Seizure and Disposition of Contraband Alcoholic Beverages

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  1. Except as otherwise specifically provided for by law, it is unlawful for any person to sell, possess, conceal, store, or convey any alcoholic beverage on which any tax or license fee imposed by this title has not been paid.
  2. Any peace officer or authorized agent of the commissioner shall declare as contraband any alcoholic beverage:
    1. Not reported for collection of taxes under a reporting system established by the commissioner;
    2. Found in any county, municipality, or unincorporated area of any county where the sale of alcoholic beverages is not lawful when the alcoholic beverage is intended for use or sale contrary to law; or
    3. Sold, conveyed, or possessed, concealed, stored, or held for sale by any person who has not first obtained all licenses required by this title.
  3. Except as otherwise provided in this title, all contraband alcoholic beverages seized shall be immediately delivered to the commissioner or to persons designated by him to receive the contraband alcoholic beverages.

(Code 1933, § 5A-354, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 14; Ga. L. 1985, p. 1118, § 1; Ga. L. 2006, p. 206, § 5/HB 1248.)

Editor's notes.

- In light of the similarity of the statutory provisions, annotations decided under former Ga. L. 1937-38, Ex. Sess., p. 103 are included in the annotations for this Code section.

Cross references.

- Possession, sale, or purchase of unstamped distilled spirits, § 3-3-29.

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

JUDICIAL DECISIONS

Ga. L. 1937-38, Ex. Sess., p. 103 is not violative of the due process clause of the Fourteenth Amendment for vagueness. Akins v. State, 224 Ga. 650, 164 S.E.2d 125 (1968) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

Former Code 1933, §§ 58-122 (see now O.C.G.A. § 3-10-10) and Ga. L. 1937-38, Ex. Sess., p. 103 were not unconstitutional for lack of due process in failing to provide for notice and hearing prior to seizure or prior to disposition of liquor declared to be contraband and forfeited to the state. Blackmon v. Brotherhood Protective Order of Elks, Toccoa Lodge No. 1820, 232 Ga. 671, 208 S.E.2d 483 (1974) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

Legislative intent.

- The legislative intent was that liquors would be handled only in the manner provided by statute, that is, through licensed dealers, and that any handling other than in such manner would be contrary to statute. Martin v. Cook, 72 Ga. App. 741, 34 S.E.2d 733 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

Burden of proof on plaintiff.

- In a possessory-warrant proceeding, the burden of proof is on the plaintiff to establish that the plaintiff was in peaceable and legally acquired possession of whiskey in question when it was seized by the commissioner; where under the facts and reasonable inferences to be drawn therefrom, a finding is demanded that the plaintiff illegally acquired the whiskey involved, the commissioner is authorized under the law to seize the whiskey as contraband. Cook v. Hyatt, 72 Ga. App. 744, 34 S.E.2d 922 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

OPINIONS OF THE ATTORNEY GENERAL

ANALYSIS

  • Unlawful Acts
  • Lawful Acts

Unlawful Acts

Illegal to possess untaxed alcoholic beverages.

- It is illegal to possess in a wet county any quantity of distilled spirits on which no Georgia alcohol taxes and no alcohol taxes of another state have been paid, including among other things, all distilled spirits illegally manufactured in Georgia. 1984 Op. Att'y Gen. No. U84-16.

Illegal to possess liquor for sale without license.

- It is illegal to possess Georgia-tax-paid distilled spirits in a wet county for the purpose of sale when the possessor/seller does not hold a valid license authorizing such sale. 1984 Op. Att'y Gen. No. U84-16.

Liquors lawfully kept may be attached like other property but sale is subject to regulations and supervision of commissioner. 1962 Op. Att'y Gen. p. 296. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

Contraband liquor must be turned over to commissioner, whether tax-paid or non-tax-paid. 1962 Op. Att'y Gen. p. 297 (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

Lawful Acts

There is no quantity limitation for possessing Georgia-tax-paid distilled spirits in a wet county for personal use, which in this context means for the possessor's own personal consumption, including free gifts to the possessor's family or friends. 1984 Op. Att'y Gen. No. U84-16.

Possession of out-of-state purchased liquor permitted.

- The Code allows possession of up to one-half gallon of distilled spirits purchased by the possessor outside of this state in accordance with the laws of the place where purchased and brought into this state by the purchaser. 1984 Op. Att'y Gen. No. U84-16.

The vehicle used to transport tax-paid liquor is not subject to seizure. 1969 Op. Att'y Gen. No. 69-16 (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 192 et seq., 249 et seq., 261 et seq., 335 et seq., 393 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, § 454 et seq. 48A C.J.S., Intoxicating Liquors, §§ 692 et seq., 750 et seq., 777 et seq.

ALR.

- Constitutional guaranties against unreasonable searches and seizures as applied to a search for or seizure of intoxicating liquor, 13 A.L.R. 1316; 27 A.L.R. 709; 39 A.L.R. 811; 74 A.L.R. 1418.

Right of state to interfere with shipment of liquor through its territory, 27 A.L.R. 108.

Constitutionality of statute making unlawful possession of intoxicating liquor legally obtained or providing for its confiscation, 37 A.L.R. 1386.

Constitutionality of statute providing for confiscation or destruction, without notice, of intoxicating liquors, and vehicles or other property used in connection with same, 45 A.L.R. 93.

Rights and protection of innocent persons where property in which they are interested is seized because of its illegal use in connection with intoxicating liquor, 124 A.L.R. 288.

Lawfulness of seizure of property used in violation of law as prerequisite to forfeiture action or proceeding, 8 A.L.R.3d 473.

Contributory negligence allegedly contributing to cause of injury as defense in Civil Damage Act proceeding, 64 A.L.R.3d 849.

Proof of causation of intoxication as a prerequisite to recovery under Civil Damage Act, 64 A.L.R.3d 882.

Civil Damage Act: Liability of one who furnishes liquor to another for consumption by third parties, for injury caused by consumer, 64 A.L.R.3d 922.


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