§ 44-20-37 - Seizure and destruction of unstamped cigarettes.
SECTION 44-20-37
§ 44-20-37 Seizure and destruction ofunstamped cigarettes. – Any cigarettes found at any place in this state without stamps affixed asrequired by this chapter are declared to be contraband goods and may be seizedby the tax administrator, his or her agents, or employees, or by any sheriff,deputy sheriff, or police officer when directed by the tax administrator to doso, without a warrant. Any cigarettes seized under the provisions of thischapter shall be destroyed. The seizure and/or destruction of any cigarettesunder the provisions of this section does not relieve any person from a fine orother penalty for violation of this chapter.