R.I. Gen. Laws § 44-20-15 — Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property

(a) All cigarettes, other tobacco products, and/or electronic nicotine-delivery system
products that are held for sale or distribution within the borders of this state in
violation of the requirements of this chapter or federal law are declared to be contraband
goods and may be seized by the tax administrator or the tax administrator’s agents,
or employees, or by any sheriff, or the sheriff’s 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 or that, 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.