Section 11-4021. Seizure and forfeiture of cigarettes

(a) Whenever a
  police officer designated in section 1.20 of the criminal procedure  law
  or  a  peace  officer  designated in subdivision five of section 2.10 of
  such law, acting pursuant to his  special  duties,  shall  discover  any
  cigarettes  subject  to  any  tax  provided  by chapter thirteen of this
  title, and upon which the tax has  not  been  paid  or  the  stamps  not
  affixed  as  required  by  such  chapter, they are hereby authorized and
  empowered forthwith to seize and take  possession  of  such  cigarettes,
  together  with  any vending machine or receptacle in which they are held
  for sale. Such cigarettes, vending machine or  receptacle  seized  by  a
  police  officer  or  such  peace  officer  shall  be  turned over to the
  commissioner of finance.
    (b) The seized cigarettes and any vending machine or receptacle seized
  therewith, but not the  money  contained  in  such  vending  machine  or
  receptacle  shall  thereupon be forfeited to the city, unless the person
  from whom the seizure is made, or the owner of such  seized  cigarettes,
  vending machine or receptacle, or any other person having an interest in
  such  property,  shall  within  ten  days  of such seizure, apply to the
  commissioner of finance for a hearing to determine the propriety of  the
  seizure,  or  unless the commissioner of finance shall on his own motion
  release the seized cigarettes, vending machine or receptacle. After such
  hearing the commissioner of finance shall give notice of his decision to
  the petitioner. The decision of the commissioner shall be reviewable for
  error, illegality, unconstitutionality or any other reason whatsoever by
  a proceeding under article seventy-eight of the civil practice  law  and
  rules if application therefor is made to the supreme court within thirty
  days  after  the  giving of the notice of such decision. Such proceeding
  shall not be instituted unless there  shall  first  be  filed  with  the
  commissioner  of  finance  an  undertaking,  issued  by a surety company
  authorized to transact business in New York state and  approved  by  the
  superintendent  of  insurance  of  New  York  state  as  to solvency and
  responsibility, in such amount as a justice of the supreme  court  shall
  approve,  to  the  effect  that  if such proceeding be dismissed, or the
  seizure confirmed, the petitioner will pay all costs and  charges  which
  may accrue in the prosecution of the proceeding.
    (c)  The  commissioner  of finance may, within a reasonable time after
  the forfeiture to the city  of  such  cigarettes,  vending  machines  or
  receptacles,  upon  publication  of a notice to such effect for at least
  five successive days, in a newspaper  published  or  circulated  in  the
  city, sell such forfeited cigarettes and vending machines or receptacles
  at public sale and pay the proceeds into the treasury of the city to the
  credit  of the general fund. Cigarettes so seized and sold shall be sold
  only to an agent under chapter thirteen of this title and the notice  of
  sale  shall  contain a provision to this effect. Such seized cigarettes,
  vending machines or receptacles may be sold prior to forfeiture  if  the
  owner  of  the seized property consents to the sale. Notwithstanding any
  other provision of this section, the commissioner of finance  may  enter
  into  an  agreement  with  the  state  tax commission to provide for the
  disposition between the city and state of the  proceeds  from  any  such
  sale.
    (d)  In  the  alternative,  the commissioner of finance, on reasonable
  notice by mail or otherwise,  may  permit  the  person  from  whom  said
  cigarettes  were  seized  to redeem the said cigarettes, and any vending
  machine or receptacle seized therewith, or may permit the owner  of  any
  such  cigarettes,  vending  machine or receptacle to redeem the same, by
  the payment of the tax due, plus a penalty  of  fifty  percent  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
  subdivision (d) of section 11-1317 of this title 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  chapter for violation of any provisions of this
  chapter or chapter thirteen of this title.
    (e) In the alternative, if the commissioner of finance concludes  that
  any  cigarettes  seized pursuant to this section, when offered at public
  sale, will bring a price less than the reasonably estimated price  which
  the  department of correction would have to pay for the purchase of such
  cigarettes for sale to or use  by  inmates  in  institutions  under  the
  jurisdiction of such department, the commissioner of finance may dispose
  of  such cigarettes by transferring them to the department of correction
  for sale to or use by inmates in such institutions.
 
      * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission