2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-15 - Confiscation of contraband cigarettes and other property.
§ 44-20-15 Confiscation of contraband cigarettes and other property. – (a) All cigarettes which are held for sale or distribution within the borders of this state in violation of the requirements of this chapter, are declared to be contraband goods and may be seized by the tax administrator or his or her agents, or employees, or by any sheriff or his or her deputy or any police officer when directed by the tax administrator to do so, without a warrant. All cigarettes 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, 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.
History of Section.
(P.L. 1948, ch. 2092, § 4; G.L. 1956, § 44-20-15; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.)
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