New Jersey § 54:47-5 Sales and deliveries prohibited unless tax paid or secured; misdemeanor

New Jersey Statutes

§ 54:47-5 — Sales and deliveries prohibited unless tax paid or secured; misdemeanor

New Jersey § 54:47-5

Title 54TAXATION

This text of New Jersey § 54:47-5 (Sales and deliveries prohibited unless tax paid or secured; misdemeanor) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:47-5 (2026).

Text

Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or delivery of such beverages as herein imposed shall not have first been paid or the payment thereof secured to the satisfaction of the commissioner shall be guilty of a misdemeanor and punished accordingly.

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Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or delivery of such beverages as herein imposed shall not have first been paid or the payment thereof secured to the satisfaction of the commissioner shall be guilty of a misdemeanor and punished accordingly.