{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32557","citation":"Rev. & Tax. Code, § 32557","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 11. Violations [32551. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-11"}],"history":"Added by Stats. 1996, Ch. 1087, Sec. 47.5.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor.</p>","text":"Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-32557","source":"California Legislative Information bulk export (pubinfo)"}