§ 40-163. Seizure and sale of unstamped cigarettes.

Whenever the commissioner of the revenue shall discover any cigarettes which are subject to the tax imposed by this article and upon which the tax has not been paid or upon which stamps have not been affixed or evidence of such tax shown thereon by the printed markings of an authorized meter machine, as in this article required, the commissioner of the revenue is hereby authorized and empowered to forthwith seize and take possession of such cigarettes, which shall thereupon be deemed to be forfeited to the city, which may, within a reasonable time thereafter, after written notice posted at the front door of the courthouse of the city at least five (5) days before the date of sale, or published in some newspaper having general circulation in the city at least five (5) days before the date of sale, sell such forfeited cigarettes at the time and place designated in such notice. From the proceeds of such sale, the city shall collect the tax due thereon, together with a penalty of fifty (50) percentum thereof and the costs incurred in such proceedings, and pay the balance, if any, of such proceeds to the person in whose possession such forfeited cigarettes were found. Such seizure and sale shall not be deemed to relieve any person from any fine provided herein for the violation of the provisions of this article. All money collected under the provisions of this section shall be paid to the city treasurer and treated as other taxes collected under this article.

(Ord. No. 658, § 10; Ord. No. 1259, § 10; Ord. No. 1364, § 10; Code 1961, § 16-90)

(Ord. No. 658, § 10; Ord. No. 1259, § 10; Ord. No. 1364, § 10; Code 1961, § 16-90)