41-407.
Evasion of liquor tax prohibited; penalties.
(a) It shall be unlawful for any person to:
(1) Evade, or attempt to evade, the payment of tax or duty on any alcoholic liquor, in any manner whatever. Upon conviction of violation of this subsection, in addition to the penalty prescribed for the violation of this act, the violator shall forfeit and pay, as a part of costs in the action, double the amount of the tax or duty so evaded or attempted to be evaded.
(2) Have in such person's possession any cask or package of alcoholic liquor, without having thereon each mark required therefor by law, and any such cask or package not having thereon each such mark shall be forfeited to the state of Kansas.
(b) Nothing contained in this section shall make unlawful the possession and transportation of wine imported solely for use by a church or religious organization for sacramental purposes and uses.
(c) Violation of any provision of this section is a misdemeanor punishable by a fine not exceeding $500 or imprisonment not exceeding six months, or both, and in proper cases the trial court may order and direct the confiscation of the liquor involved in the violation as part of the judgment of conviction.
History:
L. 1949, ch. 242, § 50; L. 1957, ch. 291, § 1; L. 1979, ch. 153, § 1; L. 1985, ch. 170, § 8; L. 1993, ch. 20, § 6; July 1.
Notes of Decisions
State v. Logan, 424 P.2d 565 (Kan. 1967).
· cites it 2× “12, which was as follows: “As to the charge made under Section 41-407, the Court is of the opinion that, considering die heading of the section, to-wit: ‘Evasion of liquor tax; acts forbidden; penalty’ the sections (1) and (2) must be considered together and that, for possession…”
State v. Payne, 327 P.2d 1071 (Kan. 1958).
· cites it 2× “The title to the 1957 act reads: "An Act relating to alcoholic liquor, making it unlawful to possess alcoholic liquor in certain cases and providing penalities for violations thereof; amending section 41-407 of the General Statutes of 1949, and repealing said original section.”
Jensen v. Bouker, 96 F. Supp. 2d 1167 (D. Kan. 2000).
· cites it 2× “§§ 40-246a(a), 40-246c (1997) (200 percent penalty for failure to pay insurance law lax); Kan.Stat.Ann. § 41-407(a)(1) (1997) (200 percent penalty for evading liquor tax); Kan.”
In re the Inquiry Relating to Woodworth, 703 P.2d 844 (Kan. 1985).
· cites it 3× “Respondent waived notice of formal proceedings and his right to a hearing before the Commission, and admitted that he was convicted of a violation of K.S.A. 41-407 in district court. The Commission recommended public censure.”
In re Clark, 502 P.3d 636 (Kan. 2022).
“2d 844 (1985) (public censure was appropriate sanction for judge who was criminally convicted of violating 5 K.S.A. 41-407, possession of liquor without the Kansas tax stamps); In re Miller, 223 Kan.”
— K.S.A. § 41-407(1) — 1 case
— K.S.A. § 41-407(1)(2) — 1 case
— K.S.A. § 41-407(a)(1) — 2 cases
Jensen v. Bouker, 96 F. Supp. 2d 1167 (D. Kan. 2000).
“§§ 40-246a(a), 40-246c (1997) (200 percent penalty for failure to pay insurance law lax); Kan.Stat.Ann. § 41-407(a)(1) (1997) (200 percent penalty for evading liquor tax); Kan.”
— K.S.A. § 41-407(a)(2) — 1 case
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