Section 3-3-27 - Unlawful manufacture, transportation, receipt, possession, sale, or distribution of alcoholic beverages; failure to file proper reports or bonds or pay fees; declaration of apparatus used in unlawful manufacture of alcoholic beverages as contraband; penalties(a) No person knowingly and intentionally shall:(1) Distill, manufacture, or make any distilled spirits, except as permitted by this title;(2) Manufacture, make, brew, or ferment any malt beverages or wine, except as permitted by this title;(3) Transport, ship, receive, possess, sell, offer to sell, distribute, or in any manner use any alcoholic beverages or alcohol, except as permitted by this title;(4) Fail to file any report required by this title;(5) File any report required by this title that is either intentionally false or fraudulent, or both;(6) Fail to pay any tax or license fee imposed or authorized by this title unless specifically exempted from such payment;(7) Fail to have a sufficient bond filed with the commissioner as required by this title; or(8) Evade or violate, or conspire to evade or violate, any provision of this title.(b) Any apparatus, article, or other tangible personal property used in the unlawful distillation, manufacture, or making of any alcoholic beverages is declared contraband and shall be destroyed by the officers or agents seizing the property or otherwise disposed of as the commissioner directs.(c) Any person who violates the provisions of:(1) Paragraph (1) of subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than five years;(2) Paragraphs (2) through (8) of subsection (a) of this Code section shall be guilty of a misdemeanor.