(1) No person, unless authorized to do so under title 57, shall receive, possess or transport with the intent to redistribute or resell in this state any intoxicating liquor that has not had all taxes attributable to the intoxicating liquor paid.
(2) It shall be inferred that any receipt, possession, or transportation of more than five (5) gallons of intoxicating liquors that is not accompanied by a receipt or documentation from an entity holding a license issued under § 57-3-203, § 57-3-204, § 57-3-207 or § 57-3-218 is for the purpose of resale or distribution.
(3) No person, unless authorized to do so pursuant to title 57, shall receive, possess, or transport an intoxicating liquor with the intent to deliver the intoxicating liquor to customers resulting in a fee or service charge.
(4) A violation of this section is a Class A misdemeanor.