If a person owns, consigns, stores or allows the storage of alcoholic beverages except in a licensed warehouse, upon which the Alcoholic Beverage Excise Tax imposed has not been paid, that person is liable for the tax and is presumed to have committed fraud. In addition to the tax, a penalty will be imposed under AS 43.05.220(c).

AS 43.05.220(c) states: If a tax deficiency or part of a tax deficiency is due to fraud, a civil fraud penalty equal to 50 percent of the tax due or $500, whichever is greater, shall be added to the tax. This penalty is in addition to penalties determined under (a) or (b) of this section.