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the Georgia Code
2006 Georgia Code - 3-2-34
3-2-34. (a) All alcoholic beverages upon which no taxes
have been paid to this state or any other state and which are not
specifically exempt from the taxes imposed by law shall be
destroyed by the peace officer or agent of the commissioner seizing
the beverages, except that a small quantity of the illicit
alcoholic beverage may be retained for purposes of evidence in the
proper court; and then the illicit alcoholic beverage shall be
destroyed immediately. (b)
All contraband alcoholic beverages upon which the taxes have been
paid either to this state or to any other state shall be either
destroyed or sold at public sale as provided by law.
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