57-5-404 - Intrastate transportation without payment of tax unlawful Documents required Prima facie evidence of violation.
57-5-404. Intrastate transportation without payment of tax unlawful Documents required Prima facie evidence of violation.
(a) It is unlawful for any person to transport from any point within this state to another point within this state any beer and/or other such beverages on which the tax imposed in § 57-5-201 has not been paid, except for immediate delivery to a licensed brewery, wholesaler or distributor in this state.
(b) Any person engaged in transporting any beer and/or other such beverages on which the tax imposed in § 57-5-201 has not been paid from any point within this state to another point within this state shall possess during the entire time engaged in transporting such beverages an invoice, bill of sale or bill of lading showing the true name and address of the consignor, the true name and address of the licensed brewery, wholesaler or distributor to whom such beverages are to be delivered and the quantity of such beverages by character and contents of the containers.
(c) If such person fails to produce an invoice or bill of sale or recorded evidence, or if when produced it fails to comply and accurately disclose such information, the same shall be prima facie evidence of the violation of this chapter.
[Acts 1969, ch. 299, § 3; T.C.A., § 57-227.]