(a-1) Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of the criminal procedure law, acting pursuant to his or her special duties, discovers any roll-your-own tobacco that is in violation of section four hundred eighty-c of this chapter, the officer is authorized and empowered to seize and take possession of the roll-your-own tobacco, and the roll-your-own tobacco is subject to a forfeiture action under the procedures provided for in article thirteen-A of the civil practice law and rules, as if that article specifically provided for forfeiture of roll-your-own tobacco seized under this section as a preconviction forfeiture crime. Subdivisions (b) and (c) of this section do not apply to roll-your-own tobacco seized pursuant to this subdivision.

(b) In the alternative, the commissioner, on reasonable notice by mail or otherwise, may permit the person from whom said tobacco products were seized to redeem the said tobacco products by the payment of the tax due, plus a penalty of fifty per centum thereof, plus interest on the amount of tax due for each month or fraction thereof after such tax became due (determined without regard to any extension of time for filing or paying) at the rate applicable under subparagraph (ii) of paragraph (a) of subdivision one of section four hundred eighty-one of this chapter and the costs incurred in such proceeding, which total payment shall not be less than five dollars; provided, however, that such seizure and sale or redemption shall not be deemed to relieve any person from fine or imprisonment provided for in this article for violation of any provision of article twenty of this chapter.

(c) In the alternative, the commissioner may dispose of any tobacco products seized pursuant to this section, except those that violate, or are suspected of violating, federal trademark or import laws, by transferring them to the department of corrections and community supervision for sale to or use by inmates in such institutions.