Sec. 12-330g. Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.
Sec. 12-330g. Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent. All tobacco products upon which taxes are imposed by this chapter,
but upon which no tax has been paid, which are in the possession, custody or control
of any person for the purpose of being consumed, sold or transported in this state for
the purpose of evading or violating the provisions of this chapter or with intent to avoid
payment of the tax imposed hereunder, and any automobile, truck, conveyance or other
vehicle used in the transportation of such tobacco products, and all paraphernalia, equipment or other tangible personal property, incident to the use of such purposes, found in
the place, building, vehicle or vehicles where such tobacco products are found, are
declared to be contraband goods; and any house, building or other premises and any
vehicle or other conveyance suspected of containing such contraband goods may be
searched under due process of law; and any such contraband goods may be seized by
the commissioner, 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 any tobacco products or property
when he has reason to believe that the owner thereof is not wilfully or intentionally
evading the tax imposed by this chapter. Any property seized under the provisions of
this chapter may, at his discretion, be offered by the commissioner for sale at public
auction to the highest bidder after advertisement, as provided in section 12-330h, or he
may dispose of such property in a manner in which he deems to be in the best interest
of the state. The commissioner shall deliver to the State Treasurer the proceeds of any
sale made under the provisions of this section. The seizure and sale of any tobacco
products or other property under the provisions of this section shall not relieve any
person from a fine or other penalty for violation of this chapter.
(P.A. 89-251, S. 30, 203; P.A. 91-406, S. 15, 29.)
History: P.A. 91-406 confirmed the numbering of this section as Sec. 12-330g, thereby correcting a typographical error.