913. FORFEITURE OF CONTRABAND CIGARETTES - SALE BY TAX COMMISSION - PROCEEDS OF SALE - PURCHASER TO PAY TAX.

Any cigarettes seized under the provisions of this Chapter shall be confiscated and forfeited to the Tribe and the Tax Commission shall sell such confiscated property to a licensed dealer or distributor to the best advantage to the Tribe. The proceeds from such sale shall be forthwith remitted to the Tax Commission as part of the income from the enforcement of this Chapter. Such sales by the Tribe shall not relieve the purchaser from paying the tax and stamping the articles so sold to him, as in this Chapter otherwise provided.