Boonville Seizure ordinance (§ 10-38)

(a) Whenever the city clerk shall discover any cigarettes which are subject to tax provided by this article, and upon which the occupation tax has not been paid or the stamps affixed, the city clerk is hereby authorized to seize and take possession forthwith of such cigarettes together with any vending machine or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the city.

(b) The city clerk may, within a reasonable time thereafter, by a public notice at least five days before the day of sale, sell such forfeited cigarettes at a place designated by him, and from the proceeds of such sale shall collect the tax due thereon together with a penalty of 50 per cent thereof and the costs incurred in such proceedings. The city clerk shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found. Such seizure and sale shall not relieve any person from fine or imprisonment provided for violation of any provision of this article.