Depends on the company. Most probably won't give a shit since it would be cheaper just let you keep it then to get all legal on you ass. Though, they very well could call someone out there to get it back from you if you agreed originally that you would send it back after "reviewing it". Then there is the whole matter of fruad. Usually these instructions tell you to send a letter, stating what your company does and explaining why you want to try or have a sample of their product.
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