Vermont § 7779 - Seizure

§ 7779. Seizure

• (a) Any cigarettes found at any place in this State without stamps affixed thereto as
  required by this chapter or any tobacco products found at any place in this State
  upon which the tax imposed by this chapter has not been paid, are declared to be contraband
  goods and may be seized without a warrant by the Commissioner, the Commissioner’s
  agents or employees, or by any peace officer of this State when directed by the Commissioner
  to do so, unless such cigarettes or tobacco products shall be in the possession of
  a licensed wholesale dealer, or unless they shall be in the course of transit and
  consigned to a licensed wholesale dealer or a retail dealer, or unless they shall
  have been received by a retail dealer within 24 hours. Nothing herein shall be construed
  to require the Commissioner to confiscate unstamped cigarettes or tobacco products
  when the Commissioner shall have reason to believe that the owner thereof has possession
  of the same for personal consumption or is not willfully or intentionally evading
  the tax imposed by this chapter. (b) Any cigarettes found at any place in this State with stamps affixed thereto which
  stamps have not been paid for as required by this chapter, are declared to be contraband
  goods and may be seized without a warrant by the Commissioner, the Commissioner’s
  agents or employees, or by any peace officer of this State when directed by the Commissioner
  to do so. (c) Any cigarettes or tobacco products seized under the provisions of this chapter shall
  be destroyed by the Commissioner. The seizure of any cigarettes or tobacco products
  under the provisions of this section shall not relieve any person from a fine or other
  penalty for violation of this chapter. (Amended 1981, No. 31, § 15; 1995, No. 29, § 16, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 39.)