RSA 178:19-g Tobacco Product Seizure.

I. The commission with or without process may seize:
(a) Tobacco products taxed under RSA 78 that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter or RSA 78;
(b) Tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by RSA 78;
(c) An automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products by a person intending to avoid payment of taxes imposed by RSA 78; and
(d) Equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by RSA 78 found in the place where the tobacco products are found.
II. An item seiz