Any retailer, transient vendor, distributing agent, salesman, or other
dealer who shall receive any cigarettes other than from a wholesaler having
a permit as herein provided, and not having the necessary stamps already
affixed, shall, after the receipt of such cigarettes, within the time
limit herein provided, present the same to some wholesaler having such
permit, for the affixing of the stamps required, and it shall be the duty
of such wholesaler, thereupon and upon the payment to him by such retailer
of the face value of the stamps required, to affix the stamps to said
cigarettes in the same manner as if the cigarettes were handled and sold
by such wholesaler, provided, that such wholesaler, before affixing the
stamps, shall require of the retailer, transient vendor, distributing
agent, salesman, or other dealer, the original invoice for the cigarettes
to be stamped, and such wholesaler shall in each instance note upon the
invoice, the denominations and number of stamps affixed to the cigarettes
covered by said invoice, the notation to be made in ink, or other manner
not easy to erase, at the time the stamps are affixed.
It is further provided that, in addition hereto, the wholesaler shall keep
a separate record of all stamps affixed to taxable cigarettes presented
by retailers, transient vendors, distributing agents, salesmen, or other
dealers, showing the name of the retailer, transient vendor, distributing
agent, salesman, or other dealer, name of the shipper, date of shipper's
invoice, the date stamps were affixed, denomination of stamps affixed,
and total value of stamps affixed.
When the request is made to any wholesaler in this state by a retailer,
transient vendor, distributing agent, salesman, or other dealer in this
state, said request being duly and seasonably made for the affixing of
stamps, and the request is accompanied by proper remittance and invoice,
and such wholesaler refuses to affix the stamps to cigarettes as requested,
said wholesaler shall forfeit to the state a penalty of Twenty-five Dollars
($ 25.00) for each offense, the same to be collected by the commissioner
and, in addition thereto, in the discretion of the commissioner, forfeit
his permit to handle stamps. In the event of such refusal on the part
of any wholesaler to affix stamps said retailer, transient vendor, distributing
agent, salesman, or other dealer may make application to the commissioner
for stamps to be placed on the cigarettes upon which the wholesaler refused
to affix the stamps, said application to be accompanied by an affidavit
from the retailer, transient vendor, distributing agent, salesman, or
other dealer, or some other credible person, setting forth the facts,
whereupon the commissioner may issue and sell to such retailer, transient
vendor, distributing agent, salesman, or other dealer, a sufficient number
of stamps to be affixed to the cigarettes.
Stamps shall not be affixed to any cigarettes except by a wholesale dealer
having a permit, except as otherwise provided in this chapter.
Stamps shall not be required to be affixed to any cigarettes while the
same is in interstate commerce.
Any person who receives cigars, smoking tobacco, chewing tobacco, snuff
or any other tobacco products except cigarettes from anyone other than
a wholesaler having a tobacco permit issued by this state and the excise
tax on the tobacco received has not been paid, shall compute the excise
tax due the State of Mississippi at the rate prescribed herein on forms
furnished by the commissioner for that purpose. Such report shall be accompanied
by the remittance for the tax due and shall be filed with the commissioner
within forty-eight (48) hours after receipt of the tobacco by such person.
In no case shall the provisions of this chapter be construed to require
the payment of a tax upon any tobacco upon which the tax herein levied
has once been paid to the state.