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H. B. No. 1345 *HR26/R2223* ~ OFFICIAL ~ G3/5
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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Lamar
HOUSE BILL NO. 1345
AN ACT TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 1
75-102-3, MISSISSIPPI CODE OF 1972, TO PROVIDE PROCEDURES FOR THE 2
ADMINISTRATIVE FORFEITURE OF ENDS PRODUCT SEIZED FOR BEING IN 3
VIOLATION OF THE STATE ENDS PRODUCT DIRECTORY LAW; TO CREATE A NEW 4
CODE SECTION TO BE CODIFIED AS SECTION 75-101-7.1, MISSISSIPPI 5
CODE OF 1972, TO PROVIDE PROCEDURES FOR THE ADMINISTRATIVE 6
FORFEITURE OF CIGARETTES SEIZED FOR BEING IN VIOLATION OF THE 7
STATE CIGARETTE DIRECTORY LAW; AND FOR RELATED PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. The following shall be codified as Section 10
75-102-3, Mississippi Code of 1972: 11
75-102-3. (1) When any ENDS product, the value of which 12
does not exceed Twenty Thousand Dollars ($20,000.00), is seized 13
under the provisions of this chapter, the property may be 14
forfeited by the administrative forfeiture procedures provided for 15
in this section. 16
(2) The attorney for or any representative of the seizing 17
agency shall provide notice of intention to forfeit the seized 18
property administratively, either by certified mail, return 19
receipt requested, or by personal delivery, to the owner of the 20
premises from which the property was seized. 21
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(3) If notice of intention to forfeit the seized property 22
administratively cannot be given as provided in subsection (2) of 23
this section because of refusal, failure to claim, insufficient 24
address or any other reason, the attorney for or representative of 25
the seizing law enforcement agency shall provide notice by 26
publication in a newspaper of general circulation in the county in 27
which the seizure occurred for once a week for three (3) 28
consecutive weeks. 29
(4) Notice pursuant to subsections (2) and (3) of this 30
section shall include the following information: 31
(a) A description of the property; 32
(b) The approximate value of the property; 33
(c) The date and place of the seizure; 34
(d) The instructions for filing a request for judicial 35
review; and 36
(e) A statement that the property will be forfeited to 37
the seizing agency if a request for judicial review is not timely 38
filed. 39
(5) Any person claiming an interest in property which is the 40
subject of a notice under this section may, within thirty (30) 41
days after receipt of the notice or of the date of the first 42
publication of the notice, file a petition to contest forfeiture 43
signed by the claimant in the county court, if a county court 44
exists, or otherwise in the circuit court of the county in which 45
the seizure is made or the county in which the criminal 46
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prosecution is brought, in order to claim an interest in the 47
property. Upon the filing of the petition and the payment of the 48
filing fees, service of the petition shall be made on the attorney 49
for or representative of the seizing agency, and the proceedings 50
shall thereafter be governed by the rules of civil procedure. 51
(6) If no petition to contest forfeiture is timely filed, 52
the attorney for or any representative of the seizing agency, as 53
applicable, shall prepare a written declaration of forfeiture of 54
the subject property and the forfeited property shall be used, 55
distributed or disposed of in accordance with the provisions of 56
this chapter. 57
(7) The cost of such seizure, forfeiture, and destruction 58
shall be borne by the person from whom the ENDS products are 59
confiscated. 60
SECTION 2. The following shall be codified as Section 61
75-101-7.1, Mississippi Code of 1972: 62
75-101-7.1 (1) When any cigarette, the value of which does 63
not exceed Twenty Thousand Dollars ($20,000.00), is seized under 64
the provisions of this chapter, the property may be forfeited by 65
the administrative forfeiture procedures provided for in this 66
section. 67
(2) The attorney for or any representative of the seizing 68
agency shall provide notice of intention to forfeit the seized 69
property administratively, either by certified mail, return 70
H. B. No. 1345 *HR26/R2223* ~ OFFICIAL ~
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receipt requested, or by personal delivery, to the owner of the 71
premises from which the property was seized. 72
(3) If notice of intention to forfeit the seized property 73
administratively cannot be given as provided in subsection (2) of 74
this section because of refusal, failure to claim, insufficient 75
address or any other reason, the attorney for or representative of 76
the seizing law enforcement agency shall provide notice by 77
publication in a newspaper of general circulation in the county in 78
which the seizure occurred for once a week for three (3) 79
consecutive weeks. 80
(4) Notice pursuant to subsections (2) and (3) of this 81
section shall include the following information: 82
(a) A description of the property; 83
(b) The approximate value of the property; 84
(c) The date and place of the seizure; 85
(d) The instructions for filing a request for judicial 86
review; and 87
(e) A statement that the property will be forfeited to 88
the seizing agency if a request for judicial review is not timely 89
filed. 90
(5) Any person claiming an interest in property which is the 91
subject of a notice under this section may, within thirty (30) 92
days after receipt of the notice or of the date of the first 93
publication of the notice, file a petition to contest forfeiture 94
signed by the claimant in the county court, if a county court 95
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ST: Cigarette and ENDS product; provide for
administrative forfeiture of for violation of
state directory laws.
exists, or otherwise in the circuit court of the county in which 96
the seizure is made or the county in which the criminal 97
prosecution is brought, in order to claim an interest in the 98
property. Upon the filing of the petition and the payment of the 99
filing fees, service of the petition shall be made on the attorney 100
for or representative of the seizing agency, and the proceedings 101
shall thereafter be governed by the rules of civil procedure. 102
(6) If no petition to contest forfeiture is timely filed, 103
the attorney for or any representative of the seizing agency, as 104
applicable, shall prepare a written declaration of forfeiture of 105
the subject property and the forfeited property shall be used, 106
distributed or disposed of in accordance with the provisions of 107
this chapter. 108
(7) The cost of the seizure, forfeiture and destruction must 109
be borne by the person from whom the cigarettes are confiscated. 110
SECTION 3. This act shall take effect and be in force from 111
and after January 1, 2026. 112