When’s the last time you saw a $100 price tag on a bottle of beer? Probably never. But then again, you’ve never tasted a beer quite like Utopias MMII. The latest product to emerge from the minds and kettles of the good folks at Sam Adams, Utopias is billed as the strongest beer ever brewed — 24 percent alcohol by volume (to put that in perspective, a Sam Adams Boston Lager is 4.75 percent alcohol by volume) — which helps explain the hefty wad of bills you’ll have to shell out for the privilege of drinking it. The collectible copper-finished brew kettle it’s packaged in also has something to do with the price, as does the fact that Sam Adams has only produced 3000 bottles of the stuff.

But if you’re expecting to kick back in front of the television with your Utopias and a bag of chips, take note: this particular beverage is more like an after-dinner drink than a beer. Non-carbonated and brewed with four types of Noble hops, Utopias’ flavor is reminiscent of a port or sherry — and is best enjoyed in such a dignified manner. So put away the funnel.

Available at local liquor stores. A free public tasting of Utopias MMII will take place Friday, April 19. Tours are at 5:30 and 6:30 p.m. at the Sam Adams Brewery, 30 Germania Street, in JP. Call (617) 368-5012.