Sale or possession of cigarettes without payment of tax or stamps
affixed; seizure; forfeiture; redemption penalty; offenses;
exceptions
Sec. 24. (a) Whenever the department discovers any cigarettes
which are subject to tax under this chapter and upon which the tax
has not been paid or the stamps affixed as required, it may seize and
take possession of the cigarettes together with any vending machine
or receptacle in which they are held for sale. The seized cigarettes,
vending machine, or receptacle, not including money contained in
the vending machine or receptacle, shall be forfeited to the state. The
department may, within a reasonable time after the seizure:
(1) sell the forfeited cigarettes and vending machines or
receptacles at public auction, but the department shall require
the purchaser to affix the proper amount of the stamps to the
cigarettes upon delivery to the purchaser;
(2) permit the person from whom the cigarettes were seized to
redeem the cigarettes and any vending machine or receptacle
seized therewith, by the payment of the tax due together with a
penalty of fifty percent (50%) and the costs incurred in the
proceeding; or
(3) destroy the confiscated cigarettes and vending machine or
receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes
does not relieve any person of criminal penalties imposed for
violation of this chapter.
(c) Any person who sells or holds for sale any packages of
cigarettes not bearing Indiana tax stamps commits a Class A
misdemeanor. This subsection does not apply to distributors or to
employees of the department who are performing their official
duties.
(d) The possession of more than one thousand five hundred
(1,500) cigarettes in packages not bearing Indiana tax stamps by any
person other than a distributor, a common carrier, or an employee of
the state or federal government performing his official duties in the
enforcement of this chapter constitutes prima facie evidence that the
cigarettes are possessed for the purpose of sale.
(e) A person who knowingly possesses more than twelve thousand
(12,000) cigarettes not bearing Indiana tax stamps and who has
previously been convicted of a misdemeanor for possession or sale
of unstamped cigarettes commits a Class D felony.
(Formerly: Acts 1947, c.222, s.23; Acts 1969, c.324, s.2.) As
amended by Acts 1978, P.L.2, SEC.648; Acts 1980, P.L.60, SEC.5;
P.L.71-1993, SEC.14.
Last modified: May 28, 2006