A. Any unstamped cigarettes or tobacco products found in the custody or control of any person upon which a tax stamp is required to have been placed by this Act, or upon which the tax on other tobacco products is required to be paid but has not been paid, and any vehicles or tangible personal property used in their transportation, storage, consumption, or concealment are hereby declared to be contraband and subject to seizure, forfeiture and sale by the Tax Commission.

B. The forfeiture provisions of this section with regard to vehicles and other personal property shall apply only to persons in possession of cigarettes or tobacco products with the intent to sell, barter, give away, or exchange the same for value, provided, the possession of more than one thousand (1,000) cigarettes or five hundred (500) cigars, or two pounds of tobacco products shall create a rebuttable presumption and be prima facie evidence that such cigars, cigarettes, or tobacco products are possessed with the intent to sell, barter, give away, or exchange the same for value. ONCA 06-10, eff. Sept. 29, 2006.