Code of Alabama
Division 1 - License Tax.
Section 45-37-243.07 - Violations; Contraband Beverages.

Among others the following acts and omissions shall be unlawful:
(1) It shall be unlawful for any person to sell, offer for sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or fermented liquor on which the license tax herein levied has not been paid.
(2) The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties, his or her agent, or any peace officer of the county shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or fermented liquors which are on hand for or are being sold in any place operating without a license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the license tax levied by this subpart has not been paid including the containers or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found in the possession of any person violating this subpart or reasonable rules and regulations adopted hereunder by the board of revenue, county commission, or like governing body of such counties, and such alcoholic, spirituous, vinous, or fermented liquor in the possession of such persons are hereby declared to be contraband goods, and, upon such confiscation, shall be delivered to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties for sale, at public auction, to the highest bidder after due advertisement by posting a notice as hereinafter provided: The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties may deliver such alcoholic, spirituous, vinous, or fermented liquor to the county purchasing agent or similar officer to be sold at public auction as herein provided. The proceeds of the sale of any such alcoholic, spirituous, vinous, or fermented liquor sold hereunder, after paying all costs, shall be disbursed by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties as provided in Section 45-37-243.09. The arresting officer or person making the seizure shall proceed as follows: First he or she shall cause a list, containing a particular description of the alcoholic, spirituous, vinous, or fermented liquor seized, showing the quantity of each brand, the size and kind of containers of each brand, the date or dates on which confiscated, and the person or persons from whom confiscated, to be prepared in duplicate. The officer or person shall proceed to post a notice for two weeks in writing at two places in the county that the seizure was made, describing the alcoholic, spirituous, vinous, or fermented liquor, the quantity of each brand, the size of containers of each brand stating the time and place and cause of their seizure, and requiring any person claiming them to appear and make such claim within 30 days from the date of the first posting of such notice. Second, any person claiming the liquors so seized as contraband within the time specified
in the notice, may file with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties a claim in writing stating his or her interest in the articles seized, and shall execute a bond to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties in the penal sum equal to double the value of the alcoholic, spirituous, vinous, or fermented liquor so seized, but in no case shall the bond be less than the sum of two hundred dollars ($200), with sureties to be approved by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties, conditioned that in the case of condemnation of the alcoholic, spirituous, vinous, or fermented liquor, the obligor shall pay to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties the full value of the alcoholic, spirituous, vinous, or fermented liquor so seized and all costs and expenses of the proceeding to obtain such condemnation, including a reasonable attorney's fee. Upon the delivery of such bond to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties, he or she shall transmit the same with the duplicate list or description of the alcoholic, spirituous, vinous, or fermented liquor so seized to the county attorney, if there be one in such county or to the solicitor of the county, and the county attorney or solicitor shall file a bill in the circuit court in equity to secure the forfeiture of the alcoholic, spirituous, vinous, or fermented liquor and the bottles and containers in which seized. Upon filing the bond as aforesaid, the alcoholic, spirituous, vinous, or fermented liquor shall be delivered to the claimant pending the outcome of the case; provided, however, the proper license tax shall be paid by the claimant before the alcoholic, spirituous, vinous, or fermented liquor are delivered by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties. Third, if no claim is interposed or no bond given within the time above specified, such alcoholic, spirituous, vinous, or fermented liquor shall be forfeited without further proceedings; and the same shall be sold as herein provided. The proceedings against such alcoholic, spirituous, vinous, or fermented liquor pursuant to this subsection shall be considered as proceedings in rem.