The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 562
BEVERAGE LAW: ENFORCEMENT

View Entire Chapter

F.S. 562.16

562.16 Possession of beverages upon which tax is unpaid.—Any person or corporation who shall own or have in her or his or its possession any beverage upon which a tax is imposed by the Beverage Law, or which would be imposed if such beverage were manufactured in or brought into this state in accordance with the regulatory provisions of the Beverage Law, and upon which such tax has not been paid shall, in addition to the fines and penalties otherwise provided in the Beverage Law, be personally liable for the amount of the tax imposed on such beverage, and the division may collect such tax from such person by suit or otherwise; provided, that this section shall not apply to manufacturers or distributors licensed under the Beverage Law, to state bonded warehouses or to common carriers; provided, further, this section shall not apply to persons possessing not in excess of 1 gallon of such beverages; provided, the beverage shall have been purchased by said possessor outside of the state in accordance with the laws of the place where purchased and shall have been brought into this state by said possessor. The burden of proof that such beverages were purchased outside the state and in accordance with the laws of the place where purchased in all cases shall be upon the possessor of such beverages.

History.—s. 5, ch. 18015, 1937; s. 5, ch. 19301, 1939; CGL 1940 Supp. 4151(271e); s. 3, ch. 22669, 1945; s. 1, ch. 57-327; ss. 16, 35, ch. 69-106; s. 2, ch. 72-230; s. 863, ch. 97-103.

F.S. 562.16 on Google Scholar

F.S. 562.16 on Casetext

Amendments to 562.16

Arrestable Offenses / Crimes under Fla. Stat. 562.16

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 562.16.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BELK- JAMES, INC. a v. A. NUZUM,, 358 So. 2d 174 (Fla. 1978)

. . . See, for example, §§ 561.29 (license revocation), 562.32 (criminal penalties), 562.28 (seizure), and 562.16 . . .

I. v., 60 T.C. 503 (T.C. 1973)

. . . . 1,147.96 2,745.92 1,861.72 (274.74) (814.03). (203.00) (841.50). . (4,148.69) 195.00 . (627.39) (562.16 . . .

D. C. TRANSIT SYSTEM, v. W. PEARSON,, 149 F. Supp. 18 (D.D.C. 1957)

. . . On this basis the Board assessed a tax of $422,-562.16. . . .

GENERAL MOTORS ACCEPTANCE CORPORATION, a v. STATE OF FLORIDA, 152 Fla. 297 (Fla. 1943)

. . . Section 562.16, Florida Statutes, 1941, provides that any person who shall own or have in his or its . . .

AMERICAN BRAKE SHOE FOUNDRY CO. v. NEW YORK RYS. CO., 291 F. 112 (S.D.N.Y. 1922)

. . . 220.39 658.39 May 31, 1913 74.92 35.45 110.37 December 1, 1913 74.91 33.19 108.10 May 29, 1914 1,359.24 562.16 . . .