§ 16-506. Penalties for evasions

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Every person who shall knowingly or wilfully have in his possession, transport, sell or offer for sale, or permit to be kept upon his premises, any alcoholic beverages subject to the tax imposed by this article, upon which the tax has not been paid, and every person who shall counterfeit or forge any stamp or certificate required by this article, or who shall participate in the evasion of the tax imposed by this article, or who shall violate any provisions of any rule or regulation prescribed by the Comptroller pursuant to the authorization contained in this article, shall, upon conviction, be subject to a fine of not exceeding ten thousand dollars ($ 10,000.00) or to imprisonment for not more than five years or both fine and imprisonment in the discretion of the court.

HISTORY: An. Code, 1951, § 131; 1947, ch. 501, § 122; 1959, ch. 523; 1989, ch. 5, § 15.

                    
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