(1) The department of revenue may return any property seized under the provisions
of this chapter when it is shown that there was no intention to violate the provisions
(2) When any property is returned under this section, the department may return such
goods to the parties from whom they were seized if and when such parties affix the
proper amount of stamps thereto, and pay to the department as penalty an amount equal
to the greater of ten dollars per package of unstamped cigarettes or ten dollars per
twenty roll-your-own cigarettes, or two hundred fifty dollars, and interest on the
amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and in such cases, no
advertisement shall be made or notices posted in connection with said seizure.
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