Sec. 5. (a) This section does not apply to a permittee, or a licensed carrier for a permittee, who is lawfully entitled to hold or possess an alcoholic beverage without the payment of the excise tax on the alcoholic beverage before the time the alcoholic beverage is withdrawn for sale.
(b) A person who transports an alcoholic beverage on a public highway, knowing that any of the taxes due the state on it have not been paid, commits a Level 6 felony.