New York Laws
Part 6 - Seizures and Forfeitures
1846-A - Forfeiture Action With Respect to Tobacco Products.

(a-1) Whenever a police officer designated in section 1.20 of the
criminal procedure law or a peace officer designated in subdivision four
of section 2.10 of the criminal procedure law, acting pursuant to his or
her special duties, discovers any roll-your-own tobacco that is in
violation of section four hundred eighty-c of this chapter, the officer
is authorized and empowered to seize and take possession of the
roll-your-own tobacco, and the roll-your-own tobacco is subject to a
forfeiture action under the procedures provided for in article
thirteen-A of the civil practice law and rules, as if that article
specifically provided for forfeiture of roll-your-own tobacco seized
under this section as a preconviction forfeiture crime. Subdivisions (b)
and (c) of this section do not apply to roll-your-own tobacco seized
pursuant to this subdivision.
(b) In the alternative, the commissioner, on reasonable notice by mail
or otherwise, may permit the person from whom said tobacco products were
seized to redeem the said tobacco products by the payment of the tax
due, plus a penalty of fifty per centum thereof, plus interest on the
amount of tax due for each month or fraction thereof after such tax
became due (determined without regard to any extension of time for
filing or paying) at the rate applicable under subparagraph (ii) of
paragraph (a) of subdivision one of section four hundred eighty-one of
this chapter and the costs incurred in such proceeding, which total
payment shall not be less than five dollars; provided, however, that
such seizure and sale or redemption shall not be deemed to relieve any
person from fine or imprisonment provided for in this article for
violation of any provision of article twenty of this chapter.
(c) In the alternative, the commissioner may dispose of any tobacco
products seized pursuant to this section, except those that violate, or
are suspected of violating, federal trademark or import laws, by
transferring them to the department of corrections and community
supervision for sale to or use by incarcerated individuals in such
institutions.

Structure New York Laws