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§ 9011. Unlawful transportation activities

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XX. Malt Beverage Tax (Refs & Annos)
72 P.S. § 9011
§ 9011. Unlawful transportation activities
It shall be unlawful for any person to transport into the Commonwealth, taxable malt or brewed beverages in containers on which the tax is not paid or provisions for the payment of the tax are not made pursuant to the provisions of this article. The transportation of malt or brewed beverages in violation of this section shall be a misdemeanor, and, upon conviction in a summary proceeding before a district magistrate, such person shall be fined ten dollars ($10) for each container so transported, and, in default of payment, shall undergo imprisonment for not more than five days for each container so transported. Transportation into Pennsylvania of malt or brewed beverages in containers other than in the manner prescribed by the regulations of the department shall be prima facie evidence of violation of this section.

Credits

1971, March 4, P.L. 6, No. 2, art. XX, § 2011, added 1989, Dec. 22, P.L. 775, No. 110, § 3, imd. effective.
72 P.S. § 9011, PA ST 72 P.S. § 9011
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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