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2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter V. Forfeitures
§ 5351. Forfeiture of tobacco products; disposal.
Universal Citation:
30 DE Code § 5351 (2025)
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§ 5351. Forfeiture of tobacco products; disposal.
(a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation are automatically forfeited to the State.
(b) The Department shall destroy any tobacco products forfeited under this section. The Department may, prior to the destruction of any tobacco products, permit the true holder of the trademark rights in the tobacco product brand to inspect such forfeited tobacco products in order to assist the Department in any investigation regarding such tobacco products.
30 Del. C. 1953, § 5351; 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 3; 57 Del. Laws, c. 136, § 23; 77 Del. Laws, c. 336, § 2; 81 Del. Laws, c. 55, § 25;
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