10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion.
42 words·~1 min read·
/sd/title-10/chapter-10-50/10-50-37A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.