KANSAS STATUTES AND CODES

41-407. Evasion of liquor tax prohibited; penalties.

41-407

Chapter 41.--INTOXICATING LIQUORS AND BEVERAGES Article 4.--BONDED WAREHOUSES AND RELATED PROVISIONS

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 mannerwhatever. Upon conviction of violation of this subsection, in addition to the penaltyprescribed for the violation of this act, the violatorshall forfeit andpay, as a part of costs in the action, double the amount of the tax or duty soevaded or attempted to be evaded.

(2) Have in such person's possession any cask orpackage of alcoholic liquor,without having thereon each mark required therefor by law, andanysuch cask or package not having thereon each such mark shall beforfeited to the state of Kansas.

(b) Nothing contained in this section shall make unlawful the possessionand transportation of wine imported solely for use by a church or religiousorganization for sacramental purposes and uses.

(c) Violation of any provision of this section is a misdemeanor punishableby a fine not exceeding $500 or imprisonment notexceeding six months, or both, and in proper cases the trial courtmay order and direct the confiscation of the liquor involved in theviolation 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.