Evasion of liquor tax prohibited; penalties

41-407. Evasion of liquor tax prohibited; penalties. (a) It shall be unlawful for any person to: (1) Evade, or attempt to evade, the payment of tax or duty on any alcoholic liquor, in any manner whatever. Upon conviction of violation of this subsection, in addition to the penalty prescribed for the violation of this act, the violator shall forfeit and pay, as a part of costs in the action, double the amount of the tax or duty so evaded or attempted to be evaded. (2) Have in such person's possession any cask or package of alcoholic liquor, without having thereon each mark required therefor by law, and any such cask or package not having thereon each such mark shall be forfeited to the state of Kansas. (b) Nothing contained in this section shall make unlawful the possession and transportation of wine imported solely for use by a church or religious organization for sacramental purposes and uses. (c) Violation of any provision of this section is a misdemeanor punishable by a fine not exceeding $500 or imprisonment not exceeding six months, or both, and in proper cases the trial court may order and direct the confiscation of the liquor involved in the violation as part of the judgment of conviction. History: L. 1949, ch. 242, § 50; L. 1957, ch. 291, § 1; L. 1979, ch. 153, § 1; L. 1985, ch. 170, § 8; L. 1993, ch. 20, § 6; July 1. Cross References to Related Sections: When stamps need not be affixed, see 41-502. Law Review and Bar Journal References: Discussed in note, 7 K.L.R. 91, 94 (1958). 1957-59 survey of constitutional and administrative law, Fred N. Six and John W. Brand, Jr., 8 K.L.R. 222, 233 (1959). Attorney General's Opinions: National minimum drinking age act; history and intent of language of K.S.A. 41-104. 86-74. CASE ANNOTATIONS 1. Complaint charging illegal possession before governor's proclamation held good; statutes construed. State v. Sumner, 169 Kan. 516, 517, 519, 219 P.2d 438. 2. Proof insufficient to prove possession of more than two quarts of untaxed liquor. State v. Wilson, 169 Kan. 659, 660, 220 P.2d 121. 3. Conviction for possession of untaxed and unstamped liquor upheld; construed; constitutional. State v. Payne, 183 Kan. 396, 397, 398, 399, 400, 401, 402, 403, 404, 405, 327 P.2d 1071. 4. Cited; state's power to collect liquor taxes on sales to or on military reservation (dissenting opinion). Murphy v. Love, 249 F.2d 783, 788, 789. 5. Act requires attachment of stamps on liquor purchased in Missouri by Kansas residents transporting to Kansas for private use. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 6. Missouri seller not adversely affected by act had no standing to question constitutionality. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 7. Officers and employees of enforcement agency not engaged in conspiracy with Kansas dealers to damage sellers in Missouri. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 8. Federal district court without authority to determine constitutionality of act. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 9. "Alcoholic liquor" construed; possession of unstamped liquor unlawful; intent immaterial. State v. Logan, 198 Kan. 211, 212, 216, 217, 424 P.2d 565. 10. Mentioned; action by passenger train corporation (Amtrak) to enjoin enforcement of state liquor laws. National Railroad Passenger Corporation v. Miller, 358 F. Supp. 1321, 1323, 1325. 11. Missouri corporate retailer seeking injunction against director of alcoholic beverage control. Cellarmaster Wines of Missouri v. Kennedy, 603 F. Supp. 793, 795, 800 (1985). 12. Conviction of district judge hereunder constitutes violation of Canons 1 and 2A. In re Woodworth, 237 Kan. 884, 885, 703 P.2d 844 (1985). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026