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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-88 Declaration of contraband--Seizure, forfeiture and destruction.
Universal Citation: SD Codified L § 10-50-88 (2017)
10-50-88. Declaration of contraband--Seizure, forfeiture and destruction. Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§ 10-50-72 to 10-50-92, inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement officer of this state if directed by the secretary to do so. Any cigarettes seized and forfeited under this section shall be destroyed.
Source: SL 2003, ch 74, § 17.
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