PRINTER'S NO. 75
No. 66 Session of 1983
INTRODUCED BY SALVATORE AND MAIALE, JANUARY 26, 1983
REFERRED TO COMMITTEE ON LIQUOR CONTROL, JANUARY 26, 1983
AN ACT
1 Amending the act of May 5, 1933 (P.L.284, No.104), entitled, as
2 reenacted and amended, "An act imposing a State tax, payable
3 by those herein defined as manufacturers and by others, on
4 malt or brewed beverages used, sold, transported, or
5 delivered within the Commonwealth; prescribing the method and
6 manner of evidencing the payment and collection of such tax;
7 conferring powers and imposing duties on the Department of
8 Revenue, and those using or engaged in the sale, at retail or
9 wholesale, or in the transportation of malt or brewed
10 beverages taxable hereunder; and providing penalties,"
11 further providing for penalties for unlawful transportation
12 of malt or brewed beverages.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 12 of the act of May 5, 1933 (P.L.284,
16 No.104), known as the Malt Beverage Tax Law, reenacted and
17 amended July 9, 1935 (P.L.628, No.222), amended June 2, 1965
18 (P.L.64, No.51), is amended to read:
19 Section 12. It shall be unlawful for any person to transport
20 into the Commonwealth of Pennsylvania, taxable malt or brewed
21 beverages in containers on which the tax is not paid or
22 provisions for the payment thereof are not made pursuant to the
1 provisions of this act. The transportation of five containers or
2 less of malt or brewed beverages in violation of this section
3 shall be a misdemeanor[, and, upon conviction thereof in a
4 summary proceeding before a magistrate, alderman or justice of
5 the peace, such person shall be fined ten dollars ($10.00) for
6 each container so transported, and, in default of payment
7 thereof, shall undergo imprisonment for not more than five (5)
8 days for each container so transported.] of the first degree.
9 The transportation of more than five containers of malt or
10 brewed beverages in violation of this section shall be a felony
11 of the third degree. Transportation into Pennsylvania of malt or
12 brewed beverages in containers other than in the manner
13 prescribed by the regulations of the department, shall be prima
14 facie evidence of violation of this section.
15 Section 2. This act shall take effect immediately.
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