Contraband tobacco products
Notwithstanding any other law to the contrary, tobacco products that are
ordered, purchased or transported in violation of section 13-3711, 36-798.06 or
42-3461 or section 44-7111, section 3, subparagraph (c) or any other statute under
which the tobacco products are subject to seizure and destruction are
considered to be contraband for which taxes that are imposed under this
chapter may not be reported and remitted.