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9-A governs the use of prior convictions when determining a | sentence. |
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| | Violation of this section is a strict liability crime as | defined in Title 17-A, section 34, subsection 4-A. |
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| §4404-C.__Seizure and forfeiture of contraband tobacco products |
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| | 1.__Generally.__Except as provided in subsection 2, any | tobacco products for which the tax imposed by this chapter has | not been paid or tobacco products described in section 4404-B, | subsection 1 that are found in this State are contraband goods | subject to seizure by and forfeiture to the State. A law | enforcement officer, including a contract officer pursuant to | Title 22, section 1556-A, and a duly authorized agent of the | State Tax Assessor may seize contraband tobacco products under | the process described in subsection 3. |
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| | 2.__Exceptions.__The following tobacco products are not | subject to seizure: |
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| A.__Tobacco products in the possession of a licensed | distributor or manufacturer for which the tax imposed by | this chapter has not been paid; |
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| B.__Tobacco products in the course of transit from without | the State and consigned to a licensed distributor for which | the tax imposed by this chapter has not been paid; and |
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| C.__Tobacco products in a quantity of no more than 50 cigars | or one pound of other tobacco product in the possession of | an individual who is not a licensed distributor for which | the tax imposed by this chapter has not been paid. |
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| Notwithstanding paragraphs A, B and C, tobacco products described | in section 4404-B, subsection 1 are subject to seizure under the | process described in subsection 3 unless the distributor can | prove the tobacco products are to be exported out of the country. |
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| | 3.__Procedure for seizure. Contraband tobacco products may be | seized by a law enforcement officer or duly authorized agent of | the assessor who has probable cause to believe that the tobacco | products are untaxed or are tobacco products described in section | 4404-B, subsection 1 under the following circumstances: |
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| A.__When the tobacco products are discovered in a place | where the law enforcement officer or agent has the lawful | right to be in the performance of official duties; or |
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