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853. Examination of invoices and determination of tax by secretary

A. After and upon examination of invoices of the dealer, if the secretary finds that cigars, cigarettes, and smoking tobacco have been sold, used, consumed, handled, or distributed without stamps affixed as required in this Chapter, he shall have the power to require such person to pay into the state treasury through him, a sum equal to not less than twice the amount of the stamp tax due.  If upon examination of invoices, the dealer is unable to furnish evidence to the secretary of sufficient stamp purchases to cover unstamped cigars, cigarettes, and smoking tobacco, purchased by him, the prima facie presumption shall arise that such cigarettes, cigars, and smoking tobacco were sold, used, consumed, handled, or distributed without the proper stamps affixed thereto.
B. In lieu of the invoices required herein, a computer-generated record may be used by the dealer.  These computer-generated records shall contain the same information as would appear on the invoice for which it is being substituted and the dealer shall be held to the same requirements for presentation of records for verification of purchases and taxes paid.

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