Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-37 — Seizure and destruction of unstamped cigarettes
Any cigarettes found at any place in this state without stamps affixed as required
by this chapter are declared to be contraband goods and may be seized by the tax administrator,
his or her agents, or employees, or by any deputy sheriff, or police officer when
directed by the tax administrator to do so, without a warrant. Any cigarettes seized
under the provisions of this chapter shall be destroyed. The seizure and/or destruction
of any cigarettes under the provisions of this section does not relieve any person
from a fine or other penalty for violation of this chapter.
Source: official text