1. (a) Any cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which have been within the State of Alabama for a period of two hours, or longer, in possession of any retailer or semijobber without the stamps required by this article affixed to the package, or, in the case of products not requiring a stamp to be affixed, where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the department, agents of the department, or by any peace officer of the State of Alabama without a warrant. Goods confiscated pursuant to this subsection shall be delivered to the department for destruction.
2. (b) Any goods, wares, or merchandise offered for sale, either at wholesale or retail without the stamps having been first affixed, or, in the case of products not requiring a stamp to be affixed, where purchase invoices do not itemize the applicable tobacco taxes, shall be subject to confiscation as provided in subsection (a).
3. (c) Any untaxed cigarettes, smoking tobacco, heated tobacco products, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any location within the State of Alabama, other than the primary location of the permitted wholesaler or jobber, registered semijobber, registered retailer, or tobacco products manufacturer who stores tobacco products at a bonded warehouse in this state for resale, are declared to be contraband goods, and those goods may be seized by the department, agents of the department, or by any peace officer of the State of Alabama without a warrant. Goods confiscated pursuant to this subsection shall be delivered to the department for destruction.
4. (d) Any vehicle that is not a common carrier or owned by an interstate warehouser permittee and that is used for the transportation for the purpose of selling unstamped tobacco articles described in this section shall be subject to confiscation and sale at public auction to the highest bidder after advertisement and notice to the title owner of the vehicle. The proceeds of sale for any vehicle sold pursuant to this subsection shall be deposited into the State Treasury by the department to be credited in the same manner as the tax otherwise due on the tobacco products being transported. The cost of confiscation and sale shall be paid out of the sales proceeds before making remittance to the State Treasurer. Should any unstamped tobacco products be found in any vehicle that is engaged in the sale, distribution, or delivery of taxable tobacco products, the same shall be prima facie evidence that the tobacco products were for sale.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §721; Acts 1993, No. 93-324, p. 493, §1; Act 2014-262, p. 827, §1; Act 2025-448, §1; Act 2026-50, §1.)