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. 562.32

562.32 Moving or concealing beverage with intent to defraud state of tax; penalty.—Every person who removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any beverage for or in respect whereof any tax is imposed by the Beverage Law or would be imposed if such beverage were manufactured in or brought into this state in accordance with the regulatory provisions thereof, with intent to defraud the state of such tax or any part thereof, shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 11, ch. 19301, 1939; CGL 1940 Supp. 7648(27); s. 570, ch. 71-136; s. 2, ch. 72-230.

F.S. 562.32 on Google Scholar

F.S. 562.32 on Casetext

Amendments to 562.32

Arrestable Offenses / Crimes under Fla. Stat. 562.32

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

S562.32 - LIQUOR TAX - MOVE CONCEAL ALCOHOL BEV TO DEFRAUD STATE TAX - F: T

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 . . .

STATE v. HART,, 253 So. 2d 150 (Fla. Dist. Ct. App. 1971)

. . . The State in a criminal prosecution for violations of Sections 562.32 and 562.-34, Florida Statutes, . . . moonshine whiskey, and upon which beverage no tax has been paid, contrary to the provisions of section 562.32 . . . whiskey) was based on the same acts of the defendant as were involved in the alleged violation of Section 562.32 . . . Sections 562.32 and 562.34 — quoted above — are vastly different from the crime defined in the Section . . .

BYRD, Jr. v. STATE, 110 So. 2d 52 (Fla. Dist. Ct. App. 1959)

. . . . § 562.32, F.S.A., which provides that every person who removes, deposits, or conceals, or is concerned . . .

J. C. CLINTON, v. STATE, 100 So. 2d 82 (Fla. Dist. Ct. App. 1958)

. . . section 562.18; and count four, concealing beverages with intent to defraud the state of taxes, section 562.32 . . .

MARSHALL, v. STATE, 89 So. 2d 1 (Fla. 1956)

. . . . § 562.32, F.S.A. . . .

WRIGHT, v. STATE, 87 So. 2d 104 (Fla. 1956)

. . . Section 562.32, infra. In Harris v. . . . on which no tax has been paid, with intent to defraud the state of the revenue, he violates Section 562.32 . . .

PEGUENO, v. STATE, 85 So. 2d 600 (Fla. 1956)

. . . The appellant was charged with a violation of Section 562.32, Fla.Stat.1953, F.S.A., which denounces . . .

NELSON, v. STATE, 85 So. 2d 832 (Fla. 1956)

. . . commonly called moonshine whiskey, * * *” said information being drawn under the provisions of Section 562.32 . . . violation of the offense of concealing a beverage with intent to defraud the State of a tax under Section 562.32 . . .

BYRD, Jr. v. STATE, 80 So. 2d 694 (Fla. 1955)

. . . . § 562.32, F.S.A. . . .

STATE v. ELLIS,, 78 So. 2d 729 (Fla. 1955)

. . . Section 562.32, Florida Statutes, F.S.A., under which the amended information is laid, contains two prohibitions . . . and argued there by Harris and the Attorney General was as follows: “In a prosecution under Section .562.32 . . . charges failure to pay a tax which would have been due had the liquor been lawfully made, and Section 562.32 . . . Hence, the amended information adequately charges the appellee of a violation of Section 562.32, supra . . .

STATE v. ELLIS, 6 Fla. Supp. 151 (Pinellas Cty. Cir. Ct. 1955)

. . . charges failure to pay a tax which would have been due had the liquor been lawfully made, and Section 562.32 . . .

JOHN HARRIS v. STATE OF FLORIDA, 160 Fla. 720 (Fla. 1948)

. . . It is quite true that the judgment is sustained by Section 562.32 F.S.A. . . . The section of the statute, Section 562.32, Florida Statutes, 1941, and F.S.A., denouncing the offense . . . charges failure to pay a tax which would have been due had the liquor been lawfully made, and ■Section 562.32 . . . (Section 562.32, Fla. Stat.) . . .

STATE OF FLORIDA v. WILLIE PRIDGEN, 155 Fla. 31 (Fla. 1944)

. . . The information was filed pursuant to Sec. 562.32, F.S. ’41, F.S.A., which provides: “Every person who . . .

A. C. BROWN v. STATE OF FLORIDA, 152 Fla. 853 (Fla. 1943)

. . . point of procedure, while I think the penalty of seven years imposed for the two offenses under Section 562.32 . . . Section 562.32 supra prescribes a fine of not more than five thousand dollars or imprisonment for a term . . . Section 562.32 Fla. . . .

v., 45 F. 352 (C.C.D.N.J. 1891)

. . . accounts kept by him in the office of the comptroller of the city of Newark, whereby an entry therein of $562.32 . . . to, to-wit, the alteration of the figures of the cash-book of the comptroller, whereby the sum of §562.32 . . . day of March aforesaid, at page number 271 of cash-book K of the said comptroller, from the sum of $562.32 . . . arrears of taxes, as the same were upon page 271 of cash-book K of the said comptroller, from the sum of $562.32 . . .