Florida Statutes
Fla. Stat. § 562.32 (2025)
Moving or concealing beverage with intent to defraud state of tax; penalty.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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562.32 Moving or concealing beverage with intent to defraud state of tax; penalty.—Every person who removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any beverage for or in respect whereof any tax is imposed by the Beverage Law or would be imposed if such beverage were manufactured in or brought into this state in accordance with the regulatory provisions thereof, with intent to defraud the state of such tax or any part thereof, shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
Arrestable Offenses under F.S. 562.32
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd§562.32LIQUOR TAXMOVE CONCEAL ALCOHOL BEV TO DEFRAUD STATE TAX
Notes of Decisions
Cited in 14
cases, 1943–1971 · leading case: Brown v. State, 13 So. 2d 458 (Fla. 1943).
Brown v. State, 13 So. 2d 458 (Fla. 1943). “Section 562.32 Fla. Statutes 1941, provides: “Every person who removes, deposits or conceals, or is concerned in removing, depositing or concealing any beverage for or in respect whereof any tax is imposed by the beverage law or would be imposed if such beverage were…”
Byrd v. State, 80 So. 2d 694 (Fla. 1955). “2 percent of alcohol by weight "`in respect whereof a tax would be imposed if such beverage were manufactured in accordance *698 with'" the beverage laws was sufficient to charge an offense under F.S. § 562.32, F.S.A. Thus the principle of the Brown and Pridgen cases has become…”
Harris v. State, 36 So. 2d 372 (Fla. 1948). “The section of the statute, Section 562.32, Florida Statutes, 1941, and F.”
Nelson v. State, 85 So. 2d 832 (Fla. 1956). “imposed by the beverage law or would be imposed if such beverage were manufactured in or brought into the State in accordance with the regulatory provisions thereof, with intent to defraud the state of such tax, namely: approximately one gallon and four ounces of intoxicating…”
Kersey v. State, 58 So. 2d 155 (Fla. 1952). “It does not appear what disposition was made of the motion to suppress the evidence but when the case came on for trial evidence was taken and defendant was found guilty of "defrauding the State of Florida of an excise tax on moonshine whiskey in violation of Section 562.32,…”
Dunnavant v. State, 46 So. 2d 871 (Fla. 1950). “700 West Jackson Street, may law officers under a search warrant for the building at the intersection "bearing the number 700 on the Jackson Street side" search not only the building described but the adjacent dwelling, both being occupied by the same tenant? It appears that the…”
Byrd v. State, 110 So. 2d 52 (Fla. 1st DCA 1959). “Count Four of the information charged defendant with the violation of F.S. § 562.32, F.S.A., which provides that every person who removes, deposits, or conceals, or is concerned in removing, depositing or concealing any beverage for or in respect whereof any tax is imposed by…”
Pegueno v. State, 85 So. 2d 600 (Fla. 1956). “The appellant was charged with a violation of Section 562.32, Fla. Stat. 1953, F.S.A., which denounces the "removing, depositing or concealing" of untax-paid liquor.”
Wright v. State, 87 So. 2d 104 (Fla. 1956). “When a person “removes, deposits, or conceals” legally manufactured liquor on which no tax has been paid, with intent to defraud the state of the revenue, he violates Section 562.32, Florida Statutes 1953, and F.”
Marshall v. State, 89 So. 2d 1 (Fla. 1956). “, and 2, removing, depositing or concealing an untaxed intoxicating beverage, F.S. § 562.32, F.S.A. The defendant raised the defense of former jeopardy by filing a motion to quash the information on the following grounds: ‘T.”
Clinton v. State, 100 So. 2d 82 (Fla. 2d DCA 1958). “18; and count four, concealing beverages with intent to defraud the state of taxes, section 562.32. Appellant urges two points for reversal of his conviction under the four counts, (1) that the state failed to prove that appellant had actual or constructive knowledge or…”
State v. Ellis, 78 So. 2d 729 (Fla. 1955). “Section 562.32, Florida Statutes, F.S.A., under which the amended information is laid, contains two prohibitions: “Every person who removes, deposits, or conceals, or is concerned in removing, depositing or concealing any beverage for or in respect whereof any tax [1] is imposed…”
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