§ 7.1-5-11-5 — Transportation of untaxed beverage prohibited; exemptions

(a) This section does not apply to a permittee,
or a licensed carrier for a permittee, who is lawfully entitled to hold or
possess an alcoholic beverage without the payment of the excise tax on
the alcoholic beverage before the time the alcoholic beverage is
withdrawn for sale.
(b) A person who transports an alcoholic beverage on a public
highway, knowing that any of the taxes due the state on it have not
been paid, commits a Level 6 felony.
[Pre-1973 Recodification Citation: 7-1-1-32(18).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978,
P.L.2, SEC.725; P.L.1-1999, SEC.20; P.L.158-2013, SEC.129;
P.L.159-2014, SEC.91.