Statements of common carriers, contract carriers, buses, etc.
All common carriers, contract carriers, buses and trucks transporting tobacco
products may be required under regulations to be prescribed by the Department
of Revenue to transmit to the Department of Revenue a periodic statement
of such consignments or deliveries of tobacco products showing date, point
of origin, point of delivery and to whom delivered, and time of delivery,
and all common carriers, buses or trucks shall permit examination by the
Department of Revenue or its agents of their records relating to shipment
or receipt of tobacco products. The common carriers, buses and trucks
shall permit the examination and investigation of their records of shipment
or receipts relating to tobacco products, when and wherever it is deemed
advisable and necessary by the Department of Revenue or its agents in
the enforcement of this article. Inspectors, stamp deputies and other
duly authorized agents of the Department of Revenue, on proper identification
from and authorization by the Department of Revenue, shall make such examination.
Any person, firm, corporation, partnership or association of persons who
refuses to transmit to the Department of Revenue the statements hereinabove
provided for, or who refuses to permit the examination of his records
by the Department of Revenue or its duly authorized agent, shall be guilty
of a misdemeanor and upon conviction shall be punished by a fine of not
less than $100 nor more than $500 for each such offense.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §724.)