Nev. Rev. Stat. § 370.415 — Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty

NRS  370.415    Seizure and disposition of counterfeit stamps, contraband
tobacco products, machinery used to manufacture contraband tobacco products and
unlawfully used cigarette rolling machines; additional penalty.
1.  The Department, its agents, sheriffs
within their respective counties and all other peace officers of the State of
Nevada shall seize any counterfeit stamps, contraband tobacco products,
machinery used to manufacture contraband tobacco products and cigarette rolling
machines being used in violation of any provision of this chapter that are
found or located in the State of Nevada.
2.  A sheriff or other peace officer who
seizes stamps, contraband tobacco products, machinery or cigarette rolling
machines pursuant to this section shall provide written notification of the
seizure to the Department not later than 5 working days after the seizure. The
notification must include the reason for the seizure.
3.  After consultation with the Department,
the sheriff or other peace officer shall transmit the contraband tobacco
products to the Department if:
(a) The contraband tobacco products consist of
cigarettes and:
(1) Except for revenue stamps being
properly affixed as required by this chapter, the cigarettes comply with all
state and federal statutes and regulations; and
(2) The Department approves the
transmission of the cigarettes; or
(b) The contraband tobacco products consist of
any other tobacco products and the Department approves the transmission of the
other tobacco products.
4.  Upon the receipt of any:
(a) Cigarettes pursuant to subsection 3, the
Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270 ; or
(b) Other tobacco products pursuant to subsection
3, the Department shall:
(1) Sell the other tobacco products to the
highest bidder among the licensed wholesale dealers in this State after due
notice to all licensed Nevada wholesale dealers has been given by mail to the
addresses contained in the Department’s records; or
(2) If there is no bidder, or in the
opinion of the Department the quantity of the other tobacco products is
insufficient, or for any other reason such disposition would be impractical,
destroy or dispose of the other tobacco products as the Department may see fit.
Ê The proceeds
of all sales pursuant to this paragraph must be classed as revenues derived
under the provisions of NRS 370.440 to 370.503 , inclusive.
5.  The sheriff or other peace officer who
seizes any stamps, contraband tobacco products, machinery or cigarette rolling
machines pursuant to this section shall:
(a) Destroy the stamps, machinery and cigarette
rolling machines; and
(b) If he or she does not transmit the contraband
tobacco products to the Department, destroy the contraband tobacco products.
6.  In addition to any other penalty
provided by law, the Department may impose a civil penalty upon a person who
violates NRS 370.405 or 370.410 resulting in the seizure of
counterfeit stamps, contraband tobacco products, machinery or cigarette rolling
machines pursuant to this section in the amount of $10,000 or the total costs
incurred by the Department for the transportation, storage and disposal of the
counterfeit stamps, contraband tobacco products, machinery or cigarette rolling
machines, whichever is greater.
7.  All penalties imposed pursuant to
subsection 6 must be paid to the Department in the form of remittances payable
to the Department and deposited in a separate account in the State General Fund
to be used for the enforcement of the provisions of this section.