69-57. Commissioner may compromise confiscation
The commissioner may, in his discretion, return any tobacco confiscated under this chapter, or any part thereof, when it is shown that there was no intention to violate the provisions of this chapter; provided, when any tobacco is confiscated under the provisions of this chapter, the commissioner may, in his discretion, return such goods to the parties from whom they were confiscated, if, and when, such parties shall pay to the commissioner as a penalty an amount equal to the face value of the stamps that should have been affixed to the cigarettes confiscated or pay the excise tax on other tobacco, and, in such cases, no advertisement shall be made or notices posted in connection with said confiscation.
§ 27-69-59. Unlawful sale; search and seizure
When the commissioner has good reason to believe that tobacco is being
kept, sold, offered for sale, or given away in violation of this chapter,
or regulations issued under authority hereof, he may make affidavit of
such fact, describing the place or thing to be searched, before any justice
of the peace, mayor of any city, town or village, or county or circuit
judge of any county in this state, and such justice of the peace, mayor
or county or circuit judge shall issue a search warrant directed to the
sheriff or any constable or any police officer in any city, town or village,
commanding him to proceed in the day time, or in the night time, to enter
by breaking, if necessary, and to diligently search any building, room
in a building, outhouses, place, wagon, cart, buggy, motorcycle, motor
truck, automobile, water or air craft, or other vehicle as may be designated
in the affidavit and search warrant, and to seize such tobacco so possessed
and to hold the same until disposed of by law, and to arrest the person
or persons in possession or control of the same.
Such writ shall be returnable instanter, or on a day to be stated, and a copy shall be served on the owner or person in possession, if such person be present or readily found.
If upon hearing, or the return of such search warrant, it shall appear that any tobacco unlawfully possessed were seized, the same shall be declared forfeited to this state, and shall be sold as provided in Section 27-69-55 of this chapter.
§ 27-69-61. Injunction by commissioner
Any person engaged in the business herein taxed, without a permit, or failing to make the report as herein provided, and pay the taxes as herein provided, may be enjoined, at the instance of the commissioner, from continuing the business of selling tobacco until a permit is obtained, and all reports required by this chapter have been filed, and all taxes due hereunder shall have been paid, together with all penalties for which such person is liable, and such injunction shall be applied for by the attorney for the commissioner, any county attorney, or attorney general, or district attorney, on the request of the commissioner, and a temporary injunction shall be issued upon five (5) days' notice, by any judge authorized by law to issue temporary injunctions.
§ 27-69-63. Destruction and verification of damaged stamps
If any of the stamps sold by the commissioner in accordance with the provisions of this chapter, or any stamps in his possession, shall become damaged to the extent that they cannot be used, then the commissioner shall destroy said stamps. However, he shall first make a list thereof as to the denominations and amounts of said stamps, and shall submit the list and stamps to the state treasurer, and the stamps shall be counted and such lists shall be attested by the state treasurer, and after such verification and attest, said damaged stamps shall be destroyed then and there in the presence of the state treasurer, and the said list of denominations and amounts which have been attested by the state treasurer shall be kept as a permanent record in the office of the commissioner. If such damaged stamps shall have been sold by this state to any dealer under the provisions of this chapter, the commissioner shall exchange new stamps for such damaged stamps and shall dispose of the same as provided in this section.