Act 249, Session Laws 2000, amended this section by adding to the list of property subject to seizure and summary forfeiture any untaxed cigarettes violating the cigarette tax and tobacco tax law under chapter 245.

Cash was not subject to forfeiture where, despite suspicious packaging and shipment of money and positive dog sniff test for drugs, State failed to present sufficient evidence to support finding that defendant had committed a covered offense. 73 H. 229, 832 P.2d 256.