§ 5-01-070. Tax stamps required.  


Latest version.
  • It shall be unlawful for any person to possess, sell or transport any alcoholic beverages upon which the taxes and/or duties levied and required by the state and/or the United States of America have not been paid. The possession of alcoholic beverages in any container not bearing any stamp required by the laws of the state and/or the United States of America shall be prima facie evidence that the taxes and/or duties levied and required by the state and/or the United States of America have not been paid on such alcoholic beverages.

(Ord. No. 1303, 1-22-08)