Section 3-3-206 - Sale or delivery to retailer without valid license tax receipt(a) Any manufacturer or jobber who shall sell or deliver intoxicating liquor within the state to a retailer who does not possess a valid license tax receipt, as provided for in this act, shall be guilty of a misdemeanor.(b)(1) For the first offense, he or she shall be guilty of a Class B misdemeanor.(2) Any person found guilty a second time shall be guilty of a Class A misdemeanor.Acts 1943, No. 218, §§ 1, 2; A.S.A. 1947, §§ 48-901, 48-902; Acts 2005, No. 1994, § 462.