3 CAR § 1-404. Person lawfully in possession of controlled beverages without permit must notify director and post bond upon taking possession of controlled beverages

(a) Any person described in 3 CAR § 1-403 coming lawfully into possession of any controlled beverages shall immediately after taking possession notify the Director of the Alcoholic Beverage Control Division and furnish a detailed description of the controlled beverages. (b) In addition, such person shall post a bond with the director in such amount as the director deems sufficient to protect the state for any taxes due on the controlled beverages. (c) Any such person shall notify the director of any sale of the controlled beverages as provided in 3 CAR § 1-403.