Title 3, Chapter 2, Section 34
(a) All alcoholic beverages upon which no taxes have been paid to
this state or any other state and which are not specifically exempt
from the taxes imposed by law shall be destroyed by the peace
officer or agent of the commissioner seizing the beverages, except
that a small quantity of the illicit alcoholic beverage may be
retained for purposes of evidence in the proper court; and then the
illicit alcoholic beverage shall be destroyed immediately.
(b) All contraband alcoholic beverages upon which the taxes have
been paid either to this state or to any other state shall be either
destroyed or sold at public sale as provided by law.