| 7.__Hearings; disposition; deposit of funds.__At a hearing |
| other than a default proceeding, the court shall hear evidence, |
| make findings of fact, enter conclusions of law and file a final |
| order to which the parties have the right of appeal. When tobacco |
| products are ordered forfeited, the final order must provide for |
| the disposition of the tobacco products by the assessor by public |
| auction or by the State Purchasing Agent. Proceeds must be |
| deposited in the General Fund. Tobacco products described in |
| section 4404-B, subsection 1 must be destroyed by the assessor in |
| a manner that prevents their reintroduction into the marketplace. |