§ 14-119. Confiscation of untaxed cigarettes.

(a)

Whenever the director of finance or any duly authorized representatives shall discover any cigarettes subject to tax provided by this article and upon which occupation license tax has not been paid as required in this article, the director of finance or such representative is authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other automatic mechanical device for selling and dispensing cigarettes or receptacles in which they are held for sale, and the cigarettes, machines or devices shall thereupon be deemed to be forfeited to the city.

(b)

The director of finance may, within a reasonable time thereafter, by public notice at least five days before the day of sale, sell such forfeited cigarettes at a place designated, and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of fifty (50) percent thereof and the costs incurred in such proceedings. The director of finance shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided, however, such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided in this Code for violation of any provision of this article.

(Ord. No. 11268, § 1, 11-4-96)