The procedure in case of seizure of cigarettes, equipment, or any other product taxed pursuant to this chapter must be as follows: 1. Upon the seizure of any cigarettes and within two days thereafter, the officer making such seizure shall deliver an inventory of the property seized to the person from whom such seizure was made, if known, and shall file a copy thereof with the tax commissioner. 2. Within ten days after the date of the service of such inventory, the person from whom the seizure was made, or any other person claiming an interest in the property seized, may file a demand for a judicial determination of the question as to whether such property was, or lawfully is, subject to seizure and forfeiture. Thereupon the tax commissioner, within thirty days, shall institute an action in the district court of the county where such seizure was made to determine the issue of forfeiture. Such action must be brought in the name of the state of North Dakota and must be prosecuted by the state's attorney, the tax commissioner, or the attorney general. The district court shall hear such action as a court case and shall try and determine the issues of law and fact involved. 3. In case a judgment of forfeiture is entered, the tax commissioner, unless the judgment is stayed pending an appeal to the supreme court, as soon as convenient, shall destroy the forfeited property. 4. In case a demand for a judicial determination is made and no action is commenced as provided in this section, such property must be released by the tax commissioner and redelivered to the person entitled thereto. 5. In the event that no demand for judicial determination is made, the seized property must be deemed forfeited to the state by operation of law, and the tax commissioner shall destroy the same. 6. In case of the seizure of an automobile, truck, boat, airplane, conveyance, vehicle, or other means of transportation pursuant to the provisions of this chapter, the officer making the seizure shall file an inventory, and upon a demand for a judicial determination as provided in this section, the tax commissioner, within thirty days thereafter, shall commence an action in the district court of the county where such seizure was made to declare a forfeiture of such vehicle or other means of transportation, and such action must be heard and determined as other forfeiture actions instituted under this chapter. 7. Whenever the tax commissioner is satisfied that any person from whom property is seized was acting in good faith and without intent to evade the revenue provisions of this chapter, the tax commissioner shall release the property seized without further legal proceedings.
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