§ 44-20-15 - Confiscation of contraband cigarettes and other property.
SECTION 44-20-15
§ 44-20-15 Confiscation of contrabandcigarettes and other property. – (a) All cigarettes which are held for sale or distribution within the bordersof this state in violation of the requirements of this chapter, are declared tobe contraband goods and may be seized by the tax administrator or his or heragents, or employees, or by any sheriff or his or her deputy or any policeofficer when directed by the tax administrator to do so, without a warrant. Allcigarettes seized by the state under this chapter shall be destroyed.
(b) All fixtures, equipment, and all other materials andpersonal property on the premises of any distributor or dealer who, with theintent to defraud the state, fails to keep or make any record, return, report,or inventory; keeps or makes any false or fraudulent record, return, report, orinventory required by this chapter; refuses to pay any tax imposed by thischapter; or attempts in any manner to evade or defeat the requirements of thischapter shall be forfeited to the state.