69-53. Commodities subject to confiscation
Any cigarettes found at any point within this state, in the possession
of a dealer or any person for a period of time longer than specified by
Section 27-69-27 and not having affixed to the package, the stamps as
required, and any tobacco subject to the tax found in the possession of
any wholesaler, distributor or dealer required by this chapter to obtain
a permit, who has not procured a permit, or whose permit has been revoked
and not reinstated, are hereby declared to be contraband goods, and the
same may be seized by the commissioner, or his agents, or employees, or
by any peace officer of this state, when directed by the commissioner
so to do, without a warrant, and the said goods shall be offered by the
commissioner for sale at public auction to the highest bidder after due
advertisement, but the commissioner before delivering any of said goods
so seized shall require the purchaser to affix the proper amount of stamps
to the cigarettes or pay the excise tax on other tobacco as required by
this chapter. The proceeds of sale for any goods sold shall be paid
to the State Treasurer by the commissioner as are other funds collected.
Provided, that the cost of confiscation and sale shall be paid out
of the proceeds derived from such sale before making remittance to the
State Treasurer. The time limit herein specified for affixing said
stamps shall not apply to any person who, within said time limits, shall
offer for sale, either at wholesale or retail, any cigarettes, and all
cigarettes when offered for sale either at wholesale or retail without
the stamps having been first affixed, shall be subject to confiscation.
Provided further, that any vehicle, not a common carrier, which
may be used in transporting for the purpose of sale any unstamped cigarettes,
shall likewise be subject to confiscation and sale in the same manner
as above provided.
The seizure, forfeiture and sale of contraband goods under this section and Section 27-69-55 is supplemental and in addition to the seizure, forfeiture and sale of contraband tobacco provided for in Section 27-69-56 . Where a basis exists under both this section and Section 27-69-55 and under Section 27-69-56 for the seizure, forfeiture and sale of the same contraband goods, such actions can proceed simultaneously. Where such simultaneous seizure, forfeiture and sale is undertaken and there is a conflict between the procedures contained in this section and Section 27-69-55 and those contained in Section 27-69-56 , the procedures contained in Section 27-69-56 shall control and be followed.