59-1523. Disciplinary actions; contraband.(1) The cigarette tax division of the Tax Commissioner may, after notice and hearing, revoke or suspend for any violation of section 59-1520 the:(a) License or licenses of any person licensed under sections 28-1418 to 28-1429.07 or sections 77-2601 to 77-2622; or(b) License or certification of any person licensed or certified under the Tobacco Products Tax Act.(2) Cigarettes that are acquired, held, owned, possessed, transported, sold, or distributed in or imported into this state in violation of section 59-1520 are declared to be contraband goods and are subject to seizure and forfeiture. Any cigarettes so seized and forfeited shall be destroyed. Such cigarettes shall be declared to be contraband goods whether the violation of section 59-1520 is knowing or otherwise.Source Laws 2001, LB 358, § 5; Laws 2011, LB590, § 2; Laws 2014, LB863, § 27; Laws 2024, LB1204, § 24. Effective Date: July 19, 2024 Cross References Tobacco Products Tax Act, see section 77-4001.
Nebraska Legal Code