562.15
Unlawful possession; unpaid taxes.
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562.15 Unlawful possession; unpaid taxes.—It is unlawful for any person to own or possess within this state any alcoholic beverage, unless full compliance has been had with the pertinent provisions of the Beverage Law as to payment of excise taxes on beverages of like alcohol content. However, this section shall not apply:
(1) To manufacturers or distributors licensed under the Beverage Law, to state bonded warehouses, or to common carriers; or
(2) To persons possessing not in excess of 1 gallon of such beverages if the beverage shall have been purchased by said possessor outside of the state in accordance with the laws of the place where purchased and shall have been brought into this state by said possessor. The burden of proof that such beverages were purchased outside the state and in accordance with the laws of the place where purchased shall in all cases be upon the possessor of such beverages.
History.—s. 5, ch. 18015, 1937; s. 5, ch. 19301, 1939; CGL 1940 Supp. 4151(271e); s. 2, ch. 22669, 1945; s. 147, ch. 71-355; s. 2, ch. 72-230; s. 4, ch. 86-269.
Notes of Decisions
Cited in 5
cases, 1943–1970 · leading case: General Motors Acceptance Corp. v. State
General Motors Acceptance Corp. v. State (1943)
“llee will be a determination of the controversy, namely: does the Florida Beverage Law, Chapter 19301, Acts of 1939, authorize the forfeiture of the property rights of an innocent conditional vendor of an automobile used by the purchaser in transporting unpaid tax intoxicating…”
United States v. Stephen Clarence McKinnon (1970)
“” F.S.A. § 562.15 in part here pertinent provides: .”
Marshall v. State (1956)
“The county solicitor filed an information against the defendant (appellant) in two counts, 1, charging possession of moonshine whiskey without having affixed to the immediate containers the Florida excise liquor stamps, F.S. § 562.15, F.S.A., and 2, removing, depositing or…”
Clinton v. State (1958)
“; count two, possession of unstamped beverages, section 562.15; count three, possession of beverages upon which federal tax was unpaid, section 562.”
Slade v. Mayo (1943)
“The return of respondent shows that petitioner was on the 29th day of August, 1941, informed against amongst other things, for violation of Section 562.15, Florida Statutes 1941, as a second offender, and that on to-wit, the 17th day of September, 1941, the petitioner was…”
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