A surplus that results from a price ceiling typically does not create inefficiencies related to "The temptation to break the law by selling above the legal price."
Price ceilings are set below the equilibrium price, leading to a shortage, not a surplus. A surplus is generally associated with price floors (set above equilibrium). When a price ceiling is imposed, it can create inefficiencies such as wasted resources, low quality, and illegal market behaviors due to the scarcity created. However, the concept of selling above a legal price is not applicable to price ceilings, as the legal price is capped, not allowed to go up. Therefore, that option is the correct answer to your question.