(a) Employees of the Department of Finance who are designated “tobacco product tax-enforcement officers” are peace officers and have the same police power and authority as constables throughout the State.

Terms Used In Delaware Code Title 30 Sec. 5345

  • Arrest: Taking physical custody of a person by lawful authority.
  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
  • State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
  • Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
  • Unstamped tobacco products: means any pack or package of tobacco products to which the proper amount of genuine Delaware tobacco product tax stamps has not been affixed. See Delaware Code Title 30 Sec. 5301

(b) Such officers may arrest on view, except in private homes, without warrant, any person actually engaged in the unlawful sale of unstamped tobacco products, or unlawfully having in such person’s possession unstamped tobacco products, contrary to this chapter.

30 Del. C. 1953, § ?5345; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 57 Del. Laws, c. 741, § ?16C; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 55, § 24;