§11-17-19b. Certain tax-not-paid tobacco products declared
contraband.
(a) Whenever the commissioner or any of the commissioner's
authorized deputies, agents or employees, or any law-enforcement
officer in this state, discovers any tobacco products subject to
tax, as provided by this article, and upon which the tax has not
been paid, as required by this article, the tobacco products shall
thereupon be considered to be contraband, and the commissioner, or
the commissioner's authorized deputy, agent or employee, or any
law-enforcement officer in this state, may immediately seize and
take possession of the tobacco products without a warrant, and the
tobacco products and related property shall be forfeited to the
state as provided in article seven, chapter sixty-a of this code.
(b) Seizure of contraband shall not be considered to relieve
any person from fine or imprisonment, as provided in section
nineteen-a of this article, for any of the offenses set forth in
said section.