§ 20-15. Seizure and sale of unstamped cigarettes.

(a)

Seizure. Whenever the manager of regulated industries, any of his duly authorized representatives or any police officer shall discover any cigarettes subject to the tax provided by this chapter, and upon which the occupation tax has not been paid or the stamps affixed as required in this chapter, or evidence of payment shown by the impression or printed markings of a meter machine as required in this chapter, such official or officer shall be authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machines for selling and dispensing cigarettes or receptacles in which they are held for sale, and such cigarettes and machines shall thereupon be deemed to be forfeited to the city.

(b)

Sale; collection of tax, penalty and costs. The manager of regulated industries may, within a reasonable time thereafter, by public notice at least five days before the day of sale, sell such forfeited vending machines and such cigarettes at a place designated by him, and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of 50 percent thereof and the costs incurred in such proceedings.

(c)

Disposition of remaining proceeds ; additional penalties. The manager of regulated industries shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found. Such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided for the violation of any provision of this chapter.

(Code of Gen. Ords. 1967, § 11.15; Ord. No. 150505 , § 5, 7-16-15)