5354 Seizure of untaxed tobacco products and machines

Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products or machines and hold them in custody pending a decision of the Court. No tobacco products or machines being held in custody shall be seized or taken therefrom on any writ of replevin or like judicial process.