Department as official agent of state to administer and enforce
chapter; salaries and expenses; powers
Sec. 15. (a) The department is the official agent of the state for the
administration and enforcement of this chapter. A sufficient sum to
pay salaries and expenses is appropriated to the department out of the
monies received by virtue of this chapter.
(b) The department may issue registration certificates, upon the
terms and conditions provided in this chapter, and may revoke or
suspend the same upon the violation of this chapter by the holder of
such a certificate.
(c) The department may apply for membership in the National
Tobacco Tax Association.
(d) The department may design and have printed or manufactured
stamps of sizes and denominations to be affixed to each individual
package. The stamps shall be firmly affixed on each individual
package in such a manner that the stamps can not be removed
without being mutilated or destroyed; however, the department may
by regulation designate some other manner for cancelation of stamps.
In addition to the stamps, the department may by rules and
regulations authorize distributors to use metered stamping machines
or other devices which will imprint distinctive indicia evidencing the
payment of the tax upon each individual package. The machines shall
be constructed in such a manner as will accurately record or meter
the number of impressions or tax stamps made. The tax meter
machines or other devices shall be kept available at all reasonable
times for inspection by the department, and the machines shall be
maintained in proper operating condition. A person who knowingly
tampers with the printing or recording mechanism of such a machine
commits a Class B misdemeanor.
(Formerly: Acts 1947, c.222, s.14.) As amended by Acts 1978, P.L.2,
SEC.644; Acts 1980, P.L.61, SEC.13.
Last modified: May 28, 2006