Vending machines; presence of tax-not-paid tobacco products

# (a)

If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid tobacco products and the vending machine are contraband goods within the meaning of article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the discretion of the commissioner, or the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, without a warrant. The provision of article seven, chapter sixty-a of this code apply to the seizure and disposition of the contraband.

# (b)

Seizure and sale of the contraband shall not relieve the owner of the property from any action by the commissioner for violations of any other sections of this article.

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In this chapter (40 sections)

11-17-5 · How tax paid; stamps; how affixed; violations
11-17-6 · Sales of stamps by deputies; fees; reports of deputies
11-17-7 · Form of stamps; custody; discounts; security for payments
11-17-8 · 11-17-8
11-17-9 · Discounts
11-17-10 · Refunds
11-17-11 · Surety bonds required; release of surety; new bond
11-17-12 · Reports required; due date; records to be kept; inspection…
11-17-13 · Preservation of rules
11-17-14 · 11-17-14
11-17-15 · 11-17-15
11-17-16 · 11-17-16
11-17-17 · Enforcement powers
11-17-18 · 11-17-18
11-17-19 · Penalty for failure to file report when no tax due
11-17-19A · Criminal penalties
11-17-19B · Certain tax-not-paid tobacco products declared contraband
11-17-19C · Magistrate courts have concurrent jurisdiction
11-17-20 · Transportation of unstamped cigarettes or tax-not-paid…
11-17-20A · Criminal penalty for unlawful transportation of…
11-17-20B · Vending machines; presence of tax-not-paid tobacco products
11-17-21 · Severability
11-17-22 · General procedure and administration
11-17-23 · Special study on impact of tax on tobacco products other…
11-18-1 · 11-18-1
11-19-1 · Definitions
11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
11-19-3 · 11-19-3
11-19-4 · Affixing of tax stamps or tax crowns
11-19-4A · Cancellation and removal of stamps
11-19-4B · Disposition of unused crowns; penalty for violation
11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
11-19-5A · Due date of reports; additional reports; extension of time
11-19-5B · Additional penalty for late filing or payment
11-19-5C · 11-19-5C
11-19-6 · 11-19-6
11-19-7 · 11-19-7
11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
11-19-8 · 11-19-8
11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…

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