As Amended
SEC. 67-3-59. Penalty for sales to persons not holding permits and sales of untaxed wine or beer; hearings; disposition of proceeds.
Except as hereinafter provided in this paragraph, sales by wholesalers, distributors or manufacturers to persons who do not hold valid permits are unlawful; and any wholesaler, distributor or manufacturer making such sales, or who sells any beer or light wine on which the tax provided by law has not been paid, shall, in addition to any other fines, penalties and forfeitures, be subject to a penalty of Twenty-five Dollars ($25.00) for each such sale. If all other applicable taxes are paid, this penalty will not apply to the following: sales to employees of the wholesaler; sales to nonprofit charitable and civic organizations for special fund raising events provided that the beer or light wine is not resold; sales to affiliated member associations.
The commissioner may assess such penalty by giving notice by certified or registered mail, demanding payment within ten (10) days from date of delivery of the notice. Upon receipt of such notice, a wholesaler, distributor or manufacturer may petition the commissioner for a hearing to show cause why such penalty should not be assessed. Such petition shall be granted and shall stay the collection procedure until a ruling is made as a result of the hearing. After the hearing, the commissioner shall notify the wholesaler, distributor or manufacturer of his decision by demanding payment or by abating all or a part of the penalty assessed.
The proceeds of all penalties shall be deposited by the commissioner with the other moneys collected by him and shall be disposed of as provided by law.
SOURCES: Codes, 1942, Sec. 10217; Laws, 1934, ch. 171; 1978, ch. 386, Sec. 1; 1991, ch. 368, Sec. 4, eff from and after passage (approved March 15, 1991).