§ 70-35. Collector to design, print and furnish forms; cost of forms and enforcement.

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(a)

The collector shall design, prepare, print and furnish to all dealers or make available to such dealers, all necessary forms for filing returns, and instructions to ensure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer from the payment of such taxes at the time and in the manner provided in this article.

(b)

The cost of preparing and distributing the report forms and paraphernalia for the collection of the tax, and of the inspection and enforcement duties required in this article, shall be borne by the collector.

(Code 1958, § 15B-35)

                    
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