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2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 453A CIGARETTE AND TOBACCO TAXES
453A.33 Seizure not to affect criminal prosecution.


IA Code § 453A.33 What's This?

453A.33 Seizure not to affect criminal prosecution.

The seizure, forfeiture, and sale of cigarettes, tobacco products, and other property under the terms and conditions hereinabove set out, shall not constitute any defense to the person owning or having control or possession of the property from criminal prosecution for any act or omission made or offense committed under this chapter or from liability to pay penalties provided by this chapter.

[C39, §1556.28; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.33]

C93, §453A.33

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