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The illegal production and distribution of alcohol, as well as its use, has largely been ignored by the field of criminology. This paper begins addressing this shortcoming by reporting on research conducted on self-reported “moonshine” producers, traffickers and users as well as alcohol enforcement officers. Using semi-structured qualitative interviews, the researcher provides evidence of illicit distillers using Matza and Sykes’ techniques of neutralization with a particular focus on condemning the condemners pointing specifically to governmental pursuit of tax dollars.