§ 12-3-102 — Confiscation authorized; disposition; when seizure permitted

(a) When an authorized inspector discovers alcoholic
liquors or malt beverages upon which excise taxes have not been
paid in the possession of a licensee, he shall take possession
of and hold the alcoholic liquors or malt beverages as evidence
against the offender. If the offender is convicted of a
violation of W.S. 12-3-101, the court shall order that the
untaxed liquor or beverage be delivered to the division, if
merchantable, where it will be added to its stock and sold in
the usual course of business. If the liquors or beverages are
determined to be nonmerchantable, the court shall order their
destruction. This subsection shall not apply to homemade
beverages that are provided in accordance with an event under
W.S. 12-10-102, provided that the beverages shall be removed
from the premises within twenty-four (24) hours following the
end of the event.
(b) Whenever an inspector, agent or employee of the
division or any peace officer of the state lawfully discovers
alcoholic liquors or malt beverages which have been unlawfully
imported or transported, he may seize the alcoholic liquor or
malt beverage and packages in which they are contained for use
as evidence and shall not be removed from state control upon
writ of replevin or other like process. Nothing in this section
shall apply to the transportation of homemade beverages to or
from an event held pursuant to W.S. 12-10-102.