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Sec. 21-112. Rules and regulations for enforcement and administration of article; <br />examination of records. <br /> <br />(a) <br /> <br />The commissioner of the r6¥enue is hereby authorized and empowered to prescribe, <br />adopt, promulgate and enforce rules and regulations relating to all matters <br />pertaining to the administration and enforcement of the provisions of this article, <br />with the exception of subsection (c) herein. <br /> <br />CO) <br /> <br />The commissioner of the revenue, his or her employees or agents, may examine <br />books, records, invoices and any and all cigarettes in and upon any premises where <br />the same are placed, stored, sold, offered for sale or displayed for sale by a seller in <br />the city. <br /> <br />(c) <br /> <br />The city treasurer is hereby authorized and empowered to prescribe, adopt, <br />promulgate and enforce rules and regulations relating to all matters pertaining to <br />the manner of payment of the tax, discounts and refunds established herein, and the <br />maintenance of the inventory of stamps. <br /> <br />Sec. 21-113. Prohibited acts enumerated. <br /> <br />It shall be unlawful and a violation of this article for any person: <br /> <br />(a) <br /> <br />To perform any act or fail to perform any act for the purpose of evading the <br />payment of any tax imposed by this article or of any part thereof or for any dealer <br />or seller to fail or refuse to perform any of the duties imposed upon him under the <br />provisions of this article or for any dealer or seller to fail or refuse to obey any <br />lawful order which the commissioner of the revenue may issue pursuant to this <br />article. <br /> <br />Co) <br /> <br />To falsely or fraudulently make, forge, alter or counterfeit any stamp or the printed <br />markings of any stamp meter machine or to procure or cause to be made, forged, <br />altered or counterfeited any such stamp or printed markings of a stamp meter <br />machine or to knowingly and willfully alter, publish, pass or tender as true any <br />false, altered, forged or counterfeited stamp or stamps or printed markings of a <br />stamp meter machine. <br /> <br />(c) <br /> <br />To sell any cigarettes upon which the tax imposed by this article has not been paid <br />and upon which evidence of payment thereof is not shown on each package of <br />cigarettes. <br /> <br />(d) To reuse or refill with cigarettes any package from which cigarettes, for which the <br /> tax imposed has been theretofore paid, have been removed. <br /> <br />(e) To remove from any package any stamp or the printed markings of a stamp meter <br /> machine with intent to use or cause the same to be used after the same have akeady <br /> <br /> <br />