The Securities and Exchange Commission yesterday charged Charles Jacquin et Cie., Inc., a Pennsylvania liquor producer and importer, and of its officers with making illegal payments to customers and paying annual salaries totaling $110,000 to family members who "rendered no substantial service to Jacquin."

Among the recipients of payments named by the SEC was Emersons, Ltd., the Rockville restaurant chain that collapsed last year in a corporate scandal. It is currently in reorganization under Chapter XI of the Federal Bankruptcy Act.

In addition to Charles Jacquin et Cie, the SEC complaint named Jerome J. Copper, who is secretary Treasurer, and Norton Cooper, vice president.

All consented to the complaint, filed yesterday in U.S. District Court here, without admitting or denying the allegations. The company said it "does not presently" grant inducements to retailers.

Among those who were paid salaries for doing little or no work were the Cooper's mother and sister, the

The SEC said that the Coopers received payments from petty cash without accounting for them. In 1973 and 1975, the SEC said, Jacquin employees were asked to make political contributions, and were reimbursed with company funds. The commission found the reimbursements were covered up by use of "false and misleading expense vouchers."

The company gave money and gifts to members of the Pennsylvania Liquor Authority, the SEC alleged.

Monthly Rental and maintenance fees for apartments for Cooper family members in Philadelphia, New York, Atlantic City and Florida were picked up by the company, the SEC said. And the company made certain colleged tuition payments for the children of some officers and board members, accordingto the complaint.

The company, which had sales of $55 million last year, is dominated by the Coopers. As part of the settlement, Jacquin agreed to add two independent directors to the board, establish an audit committee, and appoint a special counsel to investigate the corporation's conduct and to take appropriate action against any officer, director or employee of the company.