178:19-g Tobacco Product Seizure. –
I. The commission with or without process may seize:
(a) Tobacco products taxed under RSA 78 that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter or RSA 78;
(b) Tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by RSA 78;
(c) An automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products by a person intending to avoid payment of taxes imposed by RSA 78; and
(d) Equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by RSA 78 found in the place where the tobacco products are found.
[Paragraph I(e) effective January 1, 2027.]
(e) In addition to any other fines or penalties authorized under this section, the commission may exercise the seizure authority provided in RSA 178:19-g and may implement a "seizure in place" method for tobacco products found in violation of RSA 78 or this chapter. The commission shall adopt rules, pursuant to RSA 541-A, governing the procedures for seizure in place, custody, and disposition.
II. An item seized under this section is forfeited to the state and remains in the custody of the commission for disposition as provided by this section. The seized item is not subject to replevin.
III. The seizure, forfeiture, and sale of tobacco products or property under this section, with or without court action, is not a defense to criminal prosecution for an offense or from liability for a penalty under RSA 78 or this chapter.