South Carolina Code 12-21-2870. Cigarette stamps
Current as of: 2023 | Check for updates
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(A) Except as otherwise provided in this chapter, cigarettes found at any point within the State that do not have the stamps required pursuant to this chapter affixed to their package are contraband goods if the goods are in the possession of a person:
(1) offering the cigarettes for sale or distribution and that person was not the first to receive the untaxed cigarettes in this State;
Terms Used In South Carolina Code 12-21-2870
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
(2) importing, receiving, or acquiring cigarettes for use or consumption within the State; or
(3) offering the cigarettes for sale at retail within this State.
(B) Cigarettes declared to be contraband goods under this section may be seized by the department, its employees, or any law enforcement agency of the State without a warrant. The seized cigarettes must be delivered to the department.