§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.
§105‑113.32. Non‑tax‑paid cigarettes subject to confiscation.
All non‑tax‑paidcigarettes subject to the tax imposed by this Part, together with any containerin which they are stored or displayed for sale (including but not limited tovending machines), are declared to be contraband goods and may be seized by anyofficer of the law. The officer shall arrest any person in charge of thecontraband goods and shall at once proceed against the person arrested, underthe provisions of this Part, in any court having competent jurisdiction. Thedisposition of the seized cigarettes and container shall be governed by theprovisions of G.S. 105‑113.31. (1969, c. 1075, s. 2; 1993,c. 442, s. 13.)