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.