61 Pa. Code § 74.61
It shall be unlawful for a person to transport into this Commonwealth, taxable malt or brewed beverages in containers on which the tax is not paid or provisions for the payment thereof are not made under the provisions of the TRC. The transportation of malt or brewed beverages in violation of this section shall be a misdemeanor, and, upon conviction thereof in a summary proceeding before a magistrate, alderman or district justice, the person shall be fined $10 for each container so transported, and, in default of payment thereof, shall undergo imprisonment for not more than 5 days for each container so transported. Transportation into this Commonwealth of malt or brewed beverages in containers other than in the manner prescribed by this title, shall be prima facie evidence of violation of this section.
61 Pa. Code § 74.61