"A resident of the commonwealth shall be liable for the collection of the excise on all electronic nicotine delivery systems that are in the resident’s possession at any time and upon which the excise has not been paid by an electronic nicotine delivery system distributor or electronic nicotine delivery system retailer. There shall be a presumption that the excise on the electronic nicotine delivery system has not been paid and that the resident is liable for such excise if a resident, upon demand, fails to produce or exhibit to the commissioner or the commissioner’s authorized representative an invoice or sales receipt by an electronic nicotine delivery system distributor or electronic nicotine delivery system retailer for an electronic nicotine delivery system in the resident’s possession."

and

"When the commissioner or a police officer discovers an untaxed electronic nicotine delivery system in the possession of a person who is not a licensed or commissioner-authorized electronic nicotine delivery system distributor, the commissioner or police officer may seize and take possession of the electronic nicotine delivery systems and any vending machine or other receptacle including, but not limited to, a motor vehicle, boat or airplane in which the electronic nicotine delivery systems are contained or transported."

and

"Any electronic nicotine delivery system, vending machine or other receptacle seized by a police officer shall be turned over to the commissioner and shall be forfeited to the commonwealth. The commissioner shall destroy the electronic nicotine delivery system and shall destroy or otherwise dispose of the vending machine or other receptacle. The commissioner may, within a reasonable time after the seizure and by a public notice of not less than 5 days before the day of sale, sell the vending machine or other receptacle at public sale and deposit the proceeds in the General Fund."