(a) Any beer as defined in § 57-5-101(b) sold or offered for sale by, or in possession of, a retailer purchased from any person, firm or corporation, except a Tennessee wholesaler or distributor licensed in this state, is declared to be contraband and shall be subject to confiscation by the commissioner or any duly authorized representative, highway patrol officer, sheriff or other peace officer.

(b) Any beer or other beverages described in § 57-5-101 imported into this state, in transit within this state, or in possession of a person or firm within this state not in accordance with any of the requirements of §§ 57-5-104 (except permit requirements on wholesalers in counties or cities in which they do not have an established location or place of business), 57-5-201, 57-5-206, 57-5-207, 57-5-401, 57-5-402, 57-5-404 — 57-5-406, 57-5-408 or 57-5-414 and the rules and regulations promulgated under them are declared to be contraband, and it, along with any vehicle in which it is being transported which is not a common carrier, may be seized, either with or without a warrant, by the commissioner or any duly authorized representative, highway patrolman, sheriff, or other peace officer. Any beer or other beverages or vehicles so seized shall be delivered promptly to the department for disposition.

(c) Any beer so seized may, in the discretion of the commissioner, be deposited with a duly licensed Tennessee wholesaler or distributor, located nearest to the site of the seizure, engaged in handling the particular brand of beer involved. Such deposit shall be evidenced by a receipt issued to the commissioner by such wholesaler or distributor, stating the quantity and brand name of such beer so deposited. The receipt may subsequently be exchanged with the wholesaler or distributor issuing it for salable beer of the same quantity and brand name by any person or persons who may be entitled thereto or to the proceeds of the sale thereof in accordance with this chapter. Such receipts shall be admissible as evidence in any administrative hearing or any civil or criminal court hearing or trial.

(d) If, incidental to a confiscation of contraband as defined herein, there is discovered any intoxicating liquor deemed to be held or transported illegally within the purview of § 57-3-411, § 57-9-201 or § 57-9-202, the confiscating officer is hereby empowered and required to seize such liquor, notwithstanding the fact that such officer may not otherwise be empowered to take such action under such section. Any intoxicating liquor seized pursuant hereto shall be delivered promptly, as provided by § 57-3-411, § 57-9-201 or § 57-9-202, whichever is appropriate, to the alcoholic beverage commission for sale or disposition as contraband in accordance with chapters 2-4, or 6 of this title, whichever is appropriate.