44-20-15. Confiscation of contraband cigarettes, other tobacco products, and other property

(a) All cigarettes and other tobacco products that are held for sale or distribution within the borders of this state in violation of the requirements of this chapter are declared to be contraband goods and may be seized by the tax administrator or his or her agents, or employees, or by any sheriff, or his or her deputy, or any police officer when directed by the tax administrator to do so, without a warrant.  All contraband goods seized by the state under this chapter shall be destroyed.
(b) All fixtures, equipment, and all other materials and personal property on the premises of any distributor or dealer who, with the intent to defraud the state, fails to keep or make any record, return, report, or inventory;  keeps or makes any false or fraudulent record, return, report, or inventory required by this chapter;  refuses to pay any tax imposed by this chapter;  or attempts in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.