Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

§4404-C.__Seizure and forfeiture of contraband tobacco products

1.__Generally.__Except as provided in subsection 2, any tobacco products for which the tax imposed by this chapter has not been paid or tobacco products described in section 4404-B, subsection 1 that are found in this State are contraband goods subject to seizure by and forfeiture to the State. A law enforcement officer, including a contract officer pursuant to Title 22, section 1556-A, and a duly authorized agent of the State Tax Assessor may seize contraband tobacco products under the process described in subsection 3.

2.__Exceptions.__The following tobacco products are not subject to seizure:

A.__Tobacco products in the possession of a licensed distributor or manufacturer for which the tax imposed by this chapter has not been paid;

B.__Tobacco products in the course of transit from without the State and consigned to a licensed distributor for which the tax imposed by this chapter has not been paid; and

C.__Tobacco products in a quantity of no more than 50 cigars or one pound of other tobacco product in the possession of an individual who is not a licensed distributor for which the tax imposed by this chapter has not been paid.

Notwithstanding paragraphs A, B and C, tobacco products described in section 4404-B, subsection 1 are subject to seizure under the process described in subsection 3 unless the distributor can prove the tobacco products are to be exported out of the country.

3.__Procedure for seizure. Contraband tobacco products may be seized by a law enforcement officer or duly authorized agent of the assessor who has probable cause to believe that the tobacco products are untaxed or are tobacco products described in section 4404-B, subsection 1 under the following circumstances:

A.__When the tobacco products are discovered in a place where the law enforcement officer or agent has the lawful right to be in the performance of official duties; or