Whenever the city collector shall discover any cigarettes which are subject to the
tax imposed by this division and upon which the tax has not been affixed or evidence
of such tax shown thereon by the printed markings of an authorized meter machine,
the city collector is hereby authorized and empowered to forthwith seize and take
possession of such cigarettes, which shall thereupon be deemed to be forfeited to
the city, and he may, within a reasonable time thereafter, after written notice posted
at the front door of the courthouse of said city at least five days before the date
of sale, or published in some newspaper having general circulation in the city at
least five days before the date of sale, sell such forfeited cigarettes at the time
and place designated in such notice, and from the proceeds of such sale shall collect
the tax due thereon, together with a penalty of 50 percent thereof, and the costs
incurred in such proceedings, and pay the balance, if any, of such proceeds to the
person in whose possession such forfeited cigarettes were found. Provided, however,
that such seizure and sale shall not be deemed to relieve any person from any fine
provided herein for the violation of the provisions of this division. All moneys collected
under the provisions of this division shall be paid to the city collector and treated
as other taxes collected under this division.
(Tax Code 1941, § 133(9))