(A) If any cigarette machine operator or other person liable for the tax imposed by this subchapter is found to possess any cigarettes without the jurisdictional tax paid or the proper tax stamp affixed, there shall be a rebuttable presumption that any such operator or other person shall be in possession of untaxed cigarettes in violation of this section.
(B) If any cigarettes are placed in any vending machines within the county, then there shall be a rebuttable presumption that such cigarettes were placed in that machine for sale within the county. If any vending machine located within the county contains cigarettes upon which the CBRCTB tax stamp has not been affixed or on which the jurisdictional tax has not been paid or containing cigarettes placed so as to not allow visual inspection of the CBRCTB tax stamp through viewing area as provided for by the vending machine manufacturer, then there shall be a rebuttable presumption that the machine contains untaxed cigarettes in violation of this subchapter.
(C) Any cigarettes, vending machines, cigarette tax stamps or other property found in violation of this subchapter shall be declared contraband goods and may be seized by the Board. In addition to any tax due, the dealer or other person liable for the tax possessing such untaxed cigarettes or tax stamps shall be subject to civil and criminal penalties herein provided.
(D) In lieu of seizure, the Board may seal such vending machines to prevent continued illegal sale or removal of such cigarettes. The removal of such seal from a vending machine by any unauthorized person shall be a violation of this subchapter. Nothing in this subchapter shall prevent the seizure of any vending machine at any time after it is sealed.
(E) All cigarette vending machines shall be plainly marked with the name, address and telephone number of the owner of said machine.
(Ord. passed 4-12-2022) Penalty, see § 33.999