A. The following items used or intended for use in violation of this chapter are subject to seizure and forfeiture pursuant to chapter 39 of this title:

1. 1. Property, equipment, containers, chemicals, materials, money, books, records, research products, formulas, microfilm, tapes and data.
2. 2. Vapor-releasing substances containing a toxic substance.
3. 3. Vehicles to transport or in any manner facilitate the transportation, sale or receipt of, or in which is contained or possessed, any item or drug, except as provided in chapter 39 of this title.

B. The following property is subject to seizure and forfeiture pursuant to chapter 39 of this title:

1. 1. All proceeds traceable to an offense that is included in this chapter, that is committed for financial gain and that resulted in a criminal conviction.

2. 2. All proceeds seized in this state and traceable to an offense that:

   1. (a) Resulted in a criminal conviction under the laws of the state in which the offense occurred and, if the offense occurred in a state other than this state, would be chargeable or indictable under this chapter if the offense occurred in this state.
   2. (b) Is punishable by imprisonment for more than one year.
   3. (c) Involves prohibited drugs, marijuana or other prohibited chemicals or substances.
   4. (d) Is committed for financial gain.

E. If a seizure is made of chemicals used for the manufacture of a narcotic drug or dangerous drug as defined in section 13-3401 in connection with a violation of this title, the seizing agency may apply to a magistrate or superior court judge in the application for the search warrant or as soon as reasonable after the seizure for an order allowing the proper disposal or destruction of the substances, on a showing to the magistrate or superior court judge by affidavit of both of the following:

1. 1. The substances pose a significant safety hazard to life or property because of their explosive, flammable, poisonous or otherwise toxic nature.
2. 2. No adequate and safe storage facility is reasonably available to the seizing agency.

F. On a proper showing pursuant to subsection E of this section, the magistrate or superior court judge shall order the substances to be properly destroyed if the containers are first photographed. In addition the magistrate or superior court judge may order that the chemicals be sampled and the samples preserved, unless the court finds either:

1. 1. Sampling would be unnecessary or unsafe.
2. 2. The chemicals are in labeled or factory sealed containers.