5354 Seizure of untaxed tobacco products and machines
Whenever any law-enforcement officer, the Department or its agents have
reasonable grounds to believe that any untaxed tobacco products are unlawfully
in the State or that a vending machine is being used to hold untaxed tobacco
products, they may seize such tobacco products or machines and hold them
in custody pending a decision of the Court. No tobacco products or machines
being held in custody shall be seized or taken therefrom on any writ of
replevin or like judicial process.