44-20-38. Hearing on Cigarettes Seized

When any cigarettes are seized under the provisions of §44-20-37, any person claiming an interest in the cigarettes may make written application to the tax administrator for a hearing, stating his or her interest in the cigarettes and his or her reasons why they should not be forfeited. Further proceedings on the application for a hearing are taken as provided in §§44-20-47 and 44-20-48. No destruction of any cigarettes under the provisions of §44-20-37 shall be carried out while an application for a hearing is pending before the tax administrator, but the pendency of an appeal under the provisions of §44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes, conditioned upon the successful termination of the appeal.