Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-2-5-14

Sec. 14. Sale of Property Seized from Owner.  The court, upon conviction of the owner, shall order that personal property of any type seized under this title and which has been found to have been used, kept or possessed in violation of this title shall be sold by the chairman if the property has commercial value and may be purchased and used legally.  The court shall order the chairman, or the sheriff, to destroy the property if it has no commercial value or cannot be purchased and used legally.  However, the court shall enter its order of sale or destruction only after an opportunity has been given to the owner for a hearing concerning the proposed order.