A surplus that results from a price ceiling creates inefficiencies in all of the following EXCEPT the temptation to break the law by selling above the legal price.
Price ceilings typically result in shortages rather than surpluses, and the associated inefficiencies arise from behaviors related to the artificially low price, such as underproduction, wasted resources, and a decrease in quality. The temptation to break the law by selling below the legal price may arise, but selling above the legal price would not typically occur in a price ceiling scenario because it is illegal to exceed the ceiling price.