SDCL § 10-50-88: Declaration of contraband--Seizure, forfeiture and destruction.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50. CIGARETTE TAX
Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§ 10-50-72 to 10-50-92, inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement officer of this state if directed by the secretary to do so. Any cigarettes seized and forfeited under this section shall be destroyed.
Collected 2026-09-03T15:18:56Z. Source file · JSON