Sec. 12-318. Seizure for nonpayment of tax.
Sec. 12-318. Seizure for nonpayment of tax. All cigarettes with respect to the
storage or use of which the tax imposed herein is not paid, as herein provided, are
declared to be contraband goods and may be seized by the commissioner or his agents
or employees, or by any peace officer of this state when directed by the commissioner
to do so, without a warrant, provided nothing herein shall be construed to require the
commissioner to confiscate unstamped cigarettes when he has reason to believe that the
owner thereof is not wilfully or intentionally evading the tax imposed by this part.
(1949 Rev., S. 2000.)