Article 21 - COLLECTION AND ENFORCEMENT GENERALLY
- Section 12-21-2810 - Enforcement rules and regulations
- Section 12-21-2820 - Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps
- Section 12-21-2830 - Record required of gross receipts; record subject to inspection; violations
- Section 12-21-2860 - Department authorized to conduct inspections
- Section 12-21-2870 - Cigarette stamps
- Section 12-21-2880 - Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation
- Section 12-21-2890 - Confiscation and sale of vehicles transporting unstamped or untaxed goods
- Section 12-21-2900 - Proceedings against seized property deemed in rem
- Section 12-21-2910 - List and appraisal of certain confiscated goods
- Section 12-21-2920 - Notice of seizure
- Section 12-21-2930 - Claim of goods; delivery upon bond
- Section 12-21-2940 - Forfeiture and sale when no claim is interposed or bond given
- Section 12-21-2950 - Sales of goods worth less than one hundred dollars
- Section 12-21-2960 - Department may compromise confiscations or return goods upon payment in amount of assessed value
- Section 12-21-2970 - Disposition of proceeds of sale of confiscated goods
- Section 12-21-2975 - Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold
- Section 12-21-2980 - Possession of unstamped cigarettes as prima facie evidence of violation
- Section 12-21-2990 - Right to demand court trial in certain cases; department shall give written notice of violation
- Section 12-21-3000 - Lien of judgment
- Section 12-21-3010 - Taxes and penalties deemed a debt; lien; priorities
- Section 12-21-3070 - Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information
- Section 12-21-3080 - Penalty for interference with enforcement or refusal to allow inspection