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Co) <br /> <br />(c) <br /> <br />(d) <br /> <br />Every seller shall examine each package of cigarettes pr/or to exposing the same for <br />sale for the purpose of ascertaining whether such package has the proper stamps <br />affixed thereto or imprinted thereon as required by this article. If upon eXamination <br />unstamped or improperly stamped packages of cigarettes are discovered, the seller, <br />where such cigarettes were obtained from a local dealer, shall immediately notify <br />such dealer, and upon such notification, such dealer shall forthwith either affix to or <br />imprint upon such unstamped or improperly stamped packages the proper amount <br />of stamps or shall replace such packages with others to which stamps have been <br />properly affixed or imprinted thereon. <br /> <br />Should a seller obtain or acquire possession of, fi.om any person other than a local <br />dealer, any unstamped or improperly stamped cigarettes, such seller shall forthwith, <br />before selling or offering or exposing such cigarettes for sale in the city, purchase <br />and affix or cause to be affixed to such packages of cigarettes the proper stamps or <br />the markings of a stamp meter machine covering the tax imposed by this article. <br /> <br />In the event any seller elects to purchase and affix stamps or imprints of a stamp <br />meter machine before offering cigarettes for sale, any local dealer delivering <br />cigarettes to such seller shall not be required to purchase and affix such stamps or <br />imprints to such cigarettes so delivered; provided that any local dealer shall, on the <br />day following the day of such delivery, file with the commissioner of the revenue a <br />copy of the delivery memorandum showing the name and address of the seller and <br />the quantity and type of cigarettes so delivered. <br /> <br />Sec. 21-107. Visibility of stamps or meter markings. <br /> <br />Stamps or the printed markings ora stamp meter machine shall be placed upon each <br />package of cigarettes in such a manner as to be readily visible to a purchaser. <br /> <br />Sec. 21-108. New design of stamps. <br /> <br />The city treasurer may, fi.om time to time, and as often as he or she may deem advisable, <br />provide for the issuance and exclusive use of stamps ora new design and forbid the use <br />of stamps of any other design. <br /> <br />Sec. 21-109. Refund for unused stamps or meter imprints. <br /> <br />(a) <br /> <br />Should any person, after acquiring fi'om the city treasurer any stamps proyided for <br />in this article, cease to be engaged in a business necessitating the use thereof, or <br />should any stamps become mutilated or unfit for use, other than by cancellation as <br />provided in this article, such person shall be entitled to a refund of the <br />denominational or face amount of any stamps so acquired and not used by him less <br />five percent (5%) of the denominational or face amount thereof, upon presenting <br /> <br /> <br />