O.C.G.A. § 3-2-34 (2019)
Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evidence
(a) All alcoholic beverages upon which no taxes have been paid to this state or any other state and which are not specifically exempt from the taxes imposed by law shall be destroyed by the peace officer or agent of the commissioner seizing the beverages, except that a small quantity of the illicit alcoholic beverage may be retained for purposes of evidence in the proper court; and then the illicit alcoholic beverage shall be destroyed immediately.
(b) All contraband alcoholic beverages upon which the taxes have been paid either to this state or to any other state shall be either destroyed or sold at public sale as provided by law.
History
Code 1933, § 5A-355, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 15.
Annotations
Cross references. - Seizure and dis-
position as contraband of cigars and cigarettes on which taxes not paid or on which stamps do not appear, § 48-11-9.
JUDICIAL DECISIONS Unauthorized use of confiscated beverages. - Where a city was the owner of confiscated alcoholic beverages and no prior consent had been given to police officers to use the beverages as
refreshments at a meeting, the officers who had so used the beverages were guilty of theft. Whitley v. State, 176 Ga. App. 364, 336 S.E.2d 301 (1985).
RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, § 374 et seq. C.J.S. - 48 C.J.S., Intoxicating Li-
quors, §§ 90, 392 et seq., 425 et seq. 48A C.J.S., Intoxicating Liquors, §§ 692 et seq., 750 et seq., 777 et seq.