77-2620 Contraband cigarettes; confiscation; sale; notice; proceeds; disposition; liability for confiscation. - Nebraska Statutes

77-2620. Contraband cigarettes; confiscation; sale; notice; proceeds; disposition; liability for confiscation.All cigarettes subject to the tax as imposed by section 77-2602, to which stamps have not been affixed or tax impressions made, as required by sections 77-2601 to 77-2615, except as permitted by the provisions of section 77-2607, when found in any place in this state are declared to be contraband goods and may be seized by the Tax Commissioner, by the Tax Commissioner's agents or employees, or by any peace officer of this state, when directed by the Tax Commissioner to do so, without a warrant. The Tax Commissioner may, upon satisfactory proof, direct the return of any confiscated cigarettes when he or she has reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed under section 77-2602. The Tax Commissioner may, in the absence of proof of good faith, confiscate any unstamped cigarettes or cigarettes without tax impressions found in the possession of any person, except as permitted by section 77-2607, and may within a reasonable time thereafter, by a public notice of at least fifteen days before the day of sale, sell such confiscated cigarettes at public sale and pay the proceeds into the state treasury. The State Treasurer shall credit the proceeds as provided in section 77-2602. Any purchaser of such cigarettes shall be required to purchase and affix the stamps or make the tax impressions, as required by sections 77-2601 to 77-2615. The seizure and sale of any cigarettes under this section shall not relieve any person from a fine, imprisonment, or other penalty for violation of sections 77-2601 to 77-2615. The Tax Commissioner, his or her agents and employees, and any peace officer of this state, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unstamped packages of cigarettes or cigarettes without tax impressions. SourceLaws 1951, c. 272, § 1, p. 906; Laws 1965, c. 501, § 8, p. 1599; Laws 1965, c. 500, § 5, p. 1593; Laws 2002, LB 989, § 17; Laws 2003, LB 572, § 12.