West Virginia Code 11-17-20b – Vending machines; presence of tax-not-paid tobacco products
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(a) If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid tobacco products and the vending machine are contraband goods within the meaning of article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the discretion of the commissioner, or the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, without a warrant. The provision of article seven, chapter sixty-a of this code apply to the seizure and disposition of the contraband.
Terms Used In West Virginia Code 11-17-20b
- Commissioner: means the State Tax Commissioner and, where the meaning of the context requires, all deputies or agents and employees duly authorized by him or her. See West Virginia Code 11-17-2
- Sale: means selling, exchange, transfer of title, barter, gift, offer for sale or distribution or disposition of cigarettes or other tobacco products. See West Virginia Code 11-17-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
(b) Seizure and sale of the contraband shall not relieve the owner of the property from any action by the commissioner for violations of any other sections of this article.