Fla. Stat. 562.16
Possession of beverages upon which tax is unpaid

Any person or corporation who shall own or have in her or his or its possession any beverage upon which a tax is imposed by the Beverage Law, or which would be imposed if such beverage were manufactured in or brought into this state in accordance with the regulatory provisions of the Beverage Law, and upon which such tax has not been paid shall, in addition to the fines and penalties otherwise provided in the Beverage Law, be personally liable for the amount of the tax imposed on such beverage, and the division may collect such tax from such person by suit or otherwise; provided, that this section shall not apply to manufacturers or distributors licensed under the Beverage Law, to state bonded warehouses or to common carriers; provided, further, this section shall not apply to persons possessing not in excess of 1 gallon of such beverages; provided, the beverage shall have been purchased by said possessor outside of the state in accordance with the laws of the place where purchased and shall have been brought into this state by said possessor. The burden of proof that such beverages were purchased outside the state and in accordance with the laws of the place where purchased in all cases shall be upon the possessor of such beverages.

Source: Section 562.16 — Possession of beverages upon which tax is unpaid, https://www.­flsenate.­gov/Laws/Statutes/2024/0562.­16 (accessed Aug. 7, 2025).

562.01
Possession of untaxed beverages 562.02
Possession of beverage not permitted to be sold under license 562.03
Storage on licensed premises 562.06
Sale only on licensed premises 562.07
Illegal transportation of beverages 562.11
Selling, giving, or serving alcoholic beverages to person under age 21 562.12
Beverages sold with improper license, or without license or registration, or held with intent to sell prohibited 562.13
Employment of minors or certain other persons by certain vendors prohibited 562.14
Regulating the time for sale of alcoholic and intoxicating beverages 562.15
Unlawful possession 562.16
Possession of beverages upon which tax is unpaid 562.17
Collection of unpaid beverage taxes 562.18
Possession of beverage upon which federal tax unpaid 562.20
Monthly reports by common and other carriers of beverages required 562.23
Conspiracy to violate Beverage Law 562.24
Administration of oaths by director or authorized employees 562.25
State bonded warehouses 562.025
Possession of beverages as food ingredients 562.26
Delivering beverage on which tax unpaid 562.27
Seizure and forfeiture 562.28
Possession of beverages in fraud of Beverage Law 562.29
Raw materials and personal property 562.30
Possession of beverage prima facie evidence 562.31
Possession of raw materials prima facie evidence 562.32
Moving or concealing beverage with intent to defraud state of tax 562.33
Beverage and personal property 562.34
Containers 562.35
Conveyance 562.36
Beverage on conveyance prima facie evidence 562.38
Report of seizures 562.41
Searches 562.42
Destruction of forfeited property 562.44
Donation of forfeited beverages or raw materials to state institutions 562.45
Penalties for violating Beverage Law 562.46
Legal remedies not impaired 562.47
Rules of evidence 562.48
Minors patronizing, visiting, or loitering in a dance hall 562.50
Habitual drunkards 562.51
Retail alcoholic beverage establishments 562.61
Sale, offer for sale, purchase, or use of alcohol vaporizing devices prohibited 562.061
Misrepresentation of beverages sold on licensed premises 562.111
Possession of alcoholic beverages by persons under age 21 prohibited 562.112
Alcohol-related or drug-related overdoses 562.121
Operating bottle club without license prohibited 562.131
Solicitation for sale of alcoholic beverage prohibited 562.165
Production of beer or wine for personal or family use 562.408
Exercise of police power 562.451
Moonshine whiskey 562.452
Curb service of intoxicating liquor prohibited 562.453
Curb drinking of intoxicating liquor prohibited 562.454
Vendors to be closed in time of riot 562.455
Adulterating liquor

Current through Fall 2025

§ 562.16. Possession of beverages upon which tax is unpaid's source at flsenate​.gov