B.__Tobacco products for which the tax imposed by this chapter has not been paid that are in the course of transit from without the State and:

(1)__Consigned to a licensed distributor; or

(2)__In transit by common carrier or contract carrier.

C.__Tobacco products in a quantity of no more than 125 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

B.__When the seizure is incident to a search under a valid search warrant or an inspection under a valid administrative inspection warrant.

4.__Procedure for forfeiture.__A petition for forfeiture must be filed as provided in this subsection.

A.__A district attorney or an assistant district attorney, or the Attorney General or an assistant attorney general, may petition the District Court in the name of the State in the nature of a proceeding in rem to order the forfeiture of contraband tobacco products.

B.__There may be no discovery other than under the Maine Rules of Civil Procedure, Rule 36 except by order of the court upon a showing of substantial need. An order permitting discovery must set forth in detail the areas in which substantial need has been shown and the extent to which discovery may take place.