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the Georgia Code
2006 Georgia Code - 3-2-33
3-2-33. (a) Except as otherwise specifically provided
for by law, it is unlawful for any person to sell, possess,
conceal, store, or convey any alcoholic beverage on which any tax
or license fee imposed by this title has not been paid.
(b) Any peace officer or authorized
agent of the commissioner shall declare as contraband any alcoholic
beverage: (1) Not reported
for collection of taxes under a reporting system established by the
commissioner; (2) Found in
any county, municipality, or unincorporated area of any county
where the sale of alcoholic beverages is not lawful when the
alcoholic beverage is intended for use or sale contrary to law;
or (3) Sold, conveyed, or
possessed, concealed, stored, or held for sale by any person who
has not first obtained all licenses required by this title.
(c) Except as otherwise provided in
this title, all contraband alcoholic beverages seized shall be
immediately delivered to the commissioner or to persons designated
by him to receive the contraband alcoholic beverages.
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