Disposition of Contraband Alcoholic Beverages; Seizure; Destruction; Sale; Retention of Small Quantity for Evidence

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. State Administration and Enforcement
  5. Enforcement
  6. Disposition of Contraband Alcoholic Beverages; Seizure; Destruction; Sale; Retention of Small Quantity for Evidence

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  1. 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.
  2. 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.

(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.

JUDICIAL DECISIONS

Unauthorized use of confiscated beverages.

- Where a city was the owner of confiscated alcoholic beverages and no prior consent had been given to police officers to use the beverages as refreshments at a meeting, the officers who had so used the beverages were guilty of theft. Whitley v. State, 176 Ga. App. 364, 336 S.E.2d 301 (1985).

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, § 374 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 90, 392 et seq., 425 et seq. 48A C.J.S., Intoxicating Liquors, §§ 692 et seq., 750 et seq., 777 et seq.


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