Section 32557 Of Chapter 11. Violations From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 11.

. Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor.