(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.
Terms Used In Tennessee Code 57-5-404
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
Wholesaler: means any person who sells at wholesale any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
(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.
