Section 15.60.120. Penalty.

Latest version.

If, after August 31, 1982, a person owns, consigns, stores or allows the storage of alcoholic beverages except in a licensed warehouse, upon which the tax imposed by AS 43.60  has not been paid, that person is liable for the tax and is presumed to have committed fraud. In addition to the tax, a penalty will be imposed under AS 43.05.220(c).

Authorities

43.05.010;43.05.080;43.05.220;43.60.010

Notes

Reference

15 AAC 60.050

Authority
 AS 43.05.010  
AS 43.05.080  
AS 43.05.220  
AS 43.60.010  
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History Eff. 8/7/82, Register 83

                    
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