All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as fully as if set out herein.
Ala. Code § 45-33-242.04 (1975)