A surplus that results from a price ceiling creates inefficiencies in all of the following EXCEPT the temptation to break the law by selling below the legal price.
In the context of a price ceiling, the legal price is set below the equilibrium price, leading to a shortage rather than a surplus. Thus, a price ceiling typically does not create a surplus; instead, it creates inefficiencies such as lower quality goods and wasted resources, but not in the form of a temptation to sell below the legal price.