N.J.S.A. 54:47-5

Sales and deliveries prohibited unless tax paid or secured; misdemeanor

54:47-5. Sales and deliveries prohibited unless tax paid or secured; misdemeanor Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or delivery of such beverages as herein imposed shall not have first been paid or the payment thereof secured to the satisfaction of the commissioner shall be guilty of a misdemeanor and punished accordingly.

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This is the verbatim text of N.J.S.A. 54:47-5, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.

N.J.S.A. 54:47-5 — Sales and deliveries prohibited unless tax paid or secured; misdemeanor | Kyzer