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17-5-52
(a) When a final judgment is entered finding a defendant guilty of the commission or attempted commission of a crime against any person or guilty of the commission of a crime or delinquent act involving the illegal possession or carrying of a weapon, any device which was used as a weapon in the commission of the crime or delinquent act shall be turned over by the person having custody of the device to the sheriff of the county wherein the device was confiscated when the device is no longer needed for evidentiary purposes. Within 90 days after receiving the device, the sheriff shall retain the device for use in law enforcement, destroy the same, or advertise it for sale in such manner as other sheriff´s sales are advertised and shall sell the device to the highest bidder at the next sheriff´s sale conducted after the completion of the advertisements, provided that, if the device used as a weapon in the crime is not the property of the defendant, there shall be no forfeiture of such weapon.

(b) The proceeds derived from all sales of such devices, after deducting the costs of the advertising and the sale, shall be turned in to the treasury of the county wherein the sale is made; provided, however, that if the device was used in the commission of a crime within a municipal corporation, the proceeds derived from the sale of the device, after deducting the costs of the advertising and the sale, shall be turned in to the treasury of the municipality wherein the crime was committed.
 
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