78:18 Seizure and Forfeiture of Contraband Tobacco Products. –
I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state.
II. Any tobacco products imported, sold, or offered for sale in violation of RSA 78 are contraband goods and subject to forfeiture to the state.
III. Any official designated in RSA 78:16 shall have the power to seize contraband tobacco products in the manner provided in RSA 617 or by immediately seizing the contraband tobacco products. The official shall provide an accounting to the commissioner itemizing the contraband seized within 30 days after the seizure.
IV. The commissioner shall provide the owner of seized contraband tobacco products with an opportunity to appeal the seizure through an administrative proceeding before the department, as provided in RSA 78:19.
V. If the commissioner determines that the seizure was appropriate and that determination is affirmed through failure on the part of the owner to pursue further action or through the final action of a court of competent jurisdiction, the commissioner shall destroy the seized contraband tobacco products.