59-1523. Disciplinary actions; contraband.
124 words·~1 min read·
/ne/chapter-59/59-1523A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The cigarette tax division of the Tax Commissioner may, after notice and hearing, revoke or suspend for any violation of section 59-1520 the:
(a)License or licenses of any person licensed under sections 28-1418 to 28-1429.07 or sections 77-2601 to 77-2623 ; or
(b)License or certification of any person licensed or certified under the Tobacco Products Tax Act.
(2)Cigarettes that are acquired, held, owned, possessed, transported, sold, or distributed in or imported into this state in violation of section 59-1520 are declared to be contraband goods and are subject to seizure and forfeiture. Any cigarettes so seized and forfeited shall be destroyed. Such cigarettes shall be declared to be contraband goods whether the violation of section 59-1520 is knowing or otherwise.