(A) If the treasurer or his/her agent discovers any cigarettes subject to the tax imposed under this subchapter, but upon which such tax has not been paid and upon which stamps have not been affixed or evidence of payment is not shown thereon by printed markings of a meter machine in compliance with the provisions of this subchapter, then the treasurer or duly authorized agents or officers, any of them, may seize and take possession forthwith of such cigarettes, which shall thereupon be deemed to be forfeited to the town. Such cigarettes may, within a reasonable time thereafter, and after written notice is posted at the front door of the town hall at least 5 days before the date given therein for sale, shall sell such cigarettes in the place designated in such notice.
(B) Any property, other than motor vehicles, used in the furtherance of any illegal evasion of the tax may be seized, confiscated and disposed of as provided in division (A) of this section. No credit from any sale or other disposition shall be allowed toward any tax or penalties owed.
(C) The seizure and sale of any property shall not be deemed to relieve any person of any other penalties provided in this subchapter.
(Ord. passed 5- -2022)