Florida Statute 562.32 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 562
BEVERAGE LAW: ENFORCEMENT

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F.S. 562.32

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.

History.—s. 11, ch. 19301, 1939; CGL 1940 Supp. 7648(27); s. 570, ch. 71-136; s. 2, ch. 72-230.

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Amendments to 562.32

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 562.32

Level: Degree
Misdemeanor/Felony: First/Second/Third

S562.32 - LIQUOR TAX - MOVE CONCEAL ALCOHOL BEV TO DEFRAUD STATE TAX - F: T

Cases Citing Statute 562.32

Total Results: 13

Brown v. State

13 So. 2d 458, 152 Fla. 853, 1943 Fla. LEXIS 1047

Supreme Court of Florida | Filed: May 4, 1943 | Docket: 3261402

Cited 74 times | Published

seven years imposed for the two offenses under Section 562.32, Fla. Stats. 1941, is not only unjust and unreasonable

Dunnavant v. State

46 So. 2d 871, 1950 Fla. LEXIS 957

Supreme Court of Florida | Filed: Jun 13, 1950 | Docket: 1667771

Cited 31 times | Published

filed below was drafted under the provisions of Section 562.32, F.S.A. See Harris v. State, 160 Fla. 720,

Byrd v. State

80 So. 2d 694

Supreme Court of Florida | Filed: Apr 29, 1955 | Docket: 1440596

Cited 20 times | Published

was sufficient to charge an offense under F.S. § 562.32, F.S.A. Thus the principle of the Brown and Pridgen

Kersey v. State

58 So. 2d 155, 1952 Fla. LEXIS 1140

Supreme Court of Florida | Filed: Mar 18, 1952 | Docket: 1453709

Cited 14 times | Published

excise tax on moonshine whiskey in violation of Section 562.32, Florida Statutes 1949, F.S.A.," and sentenced

Pegueno v. State

85 So. 2d 600

Supreme Court of Florida | Filed: Feb 8, 1956 | Docket: 1290603

Cited 6 times | Published

The appellant was charged with a violation of Section 562.32, Fla. Stat. 1953, F.S.A., which denounces the

Nelson v. State

85 So. 2d 832

Supreme Court of Florida | Filed: Feb 3, 1956 | Docket: 468418

Cited 6 times | Published

information being drawn under the provisions of Section 562.32, F.S. 1953, F.S.A. Thereafter on December 15

Harris v. State

36 So. 2d 372, 160 Fla. 720, 1948 Fla. LEXIS 844

Supreme Court of Florida | Filed: Jul 23, 1948 | Docket: 3276558

Cited 4 times | Published

the county jail. The section of the statute, Section 562.32, Florida Statutes, 1941, and F.S.A., denouncing

State v. Hart

253 So. 2d 150, 1971 Fla. App. LEXIS 5839

District Court of Appeal of Florida | Filed: Oct 7, 1971 | Docket: 64522391

Published

has been paid, contrary to the provisions of section 562.32 of the Florida Statutes [F.S.A.], SECOND COUNT:

Byrd v. State

110 So. 2d 52, 1959 Fla. App. LEXIS 3141

District Court of Appeal of Florida | Filed: Mar 10, 1959 | Docket: 60192190

Published

information charged defendant with the violation of F.S. § 562.32, F.S.A., which provides that every person who

Clinton v. State

100 So. 2d 82

District Court of Appeal of Florida | Filed: Jan 31, 1958 | Docket: 60189361

Published

with intent to defraud the state of taxes, section 562.32. Appellant urges two points for reversal of

Marshall v. State

89 So. 2d 1, 1956 Fla. LEXIS 4061

Supreme Court of Florida | Filed: Jul 25, 1956 | Docket: 64488369

Published

concealing an untaxed intoxicating beverage, F.S. § 562.32, F.S.A. The defendant raised the defense of former

Wright v. State

87 So. 2d 104, 1956 Fla. LEXIS 3713

Supreme Court of Florida | Filed: May 2, 1956 | Docket: 64488003

Published

removing, depositing and concealing none of it. Section 562.32, infra. In Harris v. State, 160 Fla. 720, 36

State v. Ellis

78 So. 2d 729, 1955 Fla. LEXIS 3399

Supreme Court of Florida | Filed: Mar 16, 1955 | Docket: 64486453

Published

failed to, charge the commission of a felony. Section 562.32, Florida Statutes, F.S.A., under which the