(a) The holder of a general distributor's license may sell malt beverages for use as an ingredient in the manufacturing and processing of food products.
(b) The malt beverages must be sold in containers of not less than one-half barrel. The sale is subject to the requirements of Section 102.31. The seller shall keep records of shipments and sales of malt beverages in a manner prescribed by the commission or administrator.
(c) A person may not resell malt beverages purchased under this section, divert the malt beverages to use for beverage purposes, possess the malt beverages with intent that the malt beverages be used for beverage purposes, or possess the malt beverages under circumstances from which it may reasonably be deduced that the malt beverages are to be used for beverage purposes.
(d) Taxes imposed by this code do not apply to malt beverages sold under this section.