The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 562
BEVERAGE LAW: ENFORCEMENT

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F.S. 562.28

562.28 Possession of beverages in fraud of Beverage Law.—All beverages on which taxes are imposed by the Beverage Law or would be imposed if such beverages were manufactured in or brought into this state in accordance with the regulatory provisions of such law, which shall be found in the possession, or custody, or within the control of any person, for the purpose of being sold or removed by her or him in fraud of the Beverage Law, or with design to evade payment of said taxes, may be seized by the division or any sheriff or deputy sheriff and shall be forfeited to the state.

History.—s. 10, ch. 19301, 1939; CGL 1940 Supp. 4151(271r); ss. 16, 35, ch. 69-106; s. 2, ch. 72-230; s. 866, ch. 97-103.

F.S. 562.28 on Google Scholar

F.S. 562.28 on Casetext

Amendments to 562.28

Arrestable Offenses / Crimes under Fla. Stat. 562.28

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

S562.28 - FRAUD - POSSESS ALCOHOLIC BEVERAGES SUBSQ OFF - F: T

S562.28 - FRAUD - POSSESS ALCOHOLIC BEVERAGES 1ST VIOL - M: S

S562.28 - LIQUOR TAX - FRAUD POSS ALCOHL BEV WIT EVADE TAX SUBSQ VIOL - F: T

S562.28 - LIQUOR TAX - FRAUD POSS ALCOHOL BEV WIT EVADE TAX 1ST VIOL - M: S

Annotations, Discussions, Cases:

Cases from cite.case.law:

INTERNATIONAL FIDELITY INSURANCE COMPANY, v. UNITED STATES, 949 F.2d 1042 (8th Cir. 1991)

. . . The Housing Authority again complied with the IRS’s request by paying the IRS $16,-562.28 — this money . . .

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 . . .

ANDERSON v. COMMISSIONER OF INTERNAL REVENUE,, 250 F.2d 242 (5th Cir. 1957)

. . . 1942, $4,863.62; 1943, $6,440.51; 1944, $6,587.15; 1945, $43,-795.64; 1946, $58,907.48; 1947, $127,-562.28 . . .

SPENCER v. MALONEY, UNITED STATES,, 73 F. Supp. 657 (D. Or. 1947)

. . . gross income from his said business for the taxable year ended February 28, 1945 was in the sum of $33,-562.28 . . .

HIRSCH v. COMMISSIONER OF INTERNAL REVENUE, 124 F.2d 24 (9th Cir. 1941)

. . . The corporate balance sheet as of December 31, 1935, read as follows: Assets Cash $ 562.28 Accounts receivable . . .