There is a newer version of the New Jersey Revised Statutes
2009 New Jersey Code
TITLE 54 - TAXATION
Section 54:40A
54:40A-30 - Unstamped cigarettes subject to confiscation
54:40A-30 Unstamped cigarettes subject to confiscation.607. Unstamped cigarettes subject to confiscation.
a.All cigarettes, subject to the tax imposed by this act, to which stamps have not been affixed, as required by this act, and all cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) found in any place in this State are declared to be prima facie contraband goods and may be seized by the director, the director's agents or employees, or by any peace officer of this State, when directed by the director so to do, without a warrant.
b.The director may upon satisfactory proof direct the return of any unstamped confiscated cigarettes when the director shall have reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed by this act. Any unstamped cigarettes seized under the provisions of this act shall be disposed of according to law. Any purchaser of such cigarettes shall be required to affix stamps as required by this act.
c.The director shall destroy any seized cigarettes that have been stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15); provided however that as an alternative the director may resell such cigarettes to the manufacturer, but such cigarettes shall be resold only for export or destruction.
d.The seizure and sale of any cigarettes under the provisions of this section shall not relieve any person from a fine, imprisonment or other penalty for violation of any of the provisions of this act. The director, the director's agents, employees, and any peace officer of this State, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unstamped or illegally stamped packages of cigarettes.
L.1948,c.65,s.607; amended 1999, c.328, s.6.
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