Police in Nandi County have recovered 63 bundles of polythene bags.
The plastic bags were discovered in a motor vehicle (Registration No. KDA 828K) following a road accident on Sunday.
Two of the three occupants of the black Toyota Vanguard succumbed to their injuries.
Their accomplice, Rebecca Kerubo, is in custody pending arraignment on Monday.
Officers also found three sets of number plates of other vehicles.
Police say investigations into the incident have commenced.
The vehicle has since been detained at the station.
Use of plastic bags was banned six years ago by retired President Uhuru Kenyatta.
Kenyans producing, selling or even using plastic bags risk imprisonment of up to four years or fines of Sh4 million.
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