(A) Every dealer in cigarettes and every agent appointed under this section shall purchase necessary stamps from the town treasurer to pay the tax imposed under this subchapter and shall affix or cause to be affixed a stamp of the monetary value provided by this subchapter to each package of cigarettes prior to delivery or furnishing such cigarettes to any seller who is not also an agent.
(B) Nothing contained in this section shall be deemed to preclude any dealer from employing an agent, so long as such agent is duly authorized by the treasurer, to purchase and affix such stamps on his/her behalf or to have a stamp meter machine used in lieu of stamps to effectuate the provisions of this subchapter.
(C) Stamps or printed markings of a meter machine shall be placed upon each package of cigarettes in such a manner as to be readily visible to the purchaser.
(D) It shall be the responsibility of every seller to determine that each package of cigarettes offered for sale has a proper stamp affixed thereto in compliance with the provisions of this subchapter.
(E) If inspection by the treasurer or his/her agents discloses unstamped or improperly stamped packages of cigarettes, the seller, when such cigarettes were obtained from a dealer, shall immediately notify such dealer and upon such notification such dealer shall forthwith either affix to the unstamped or improperly stamped package, container or item with proper amount of stamps or he shall replace such package, container or item with others to which stamps have been properly affixed. If a seller, who is not also an agent, acquires or has in his/her possession unstamped or improperly stamped cigarettes, the seller shall forthwith notify the treasurer of such fact. The treasurer shall thereupon affix or cause to be affixed the proper stamps to such cigarettes. The cost of such stamps at face value shall be advanced by such seller.
(F) Every dealer and seller shall maintain and keep for a period of at least 2 years such records of cigarettes received and sold by him/her as may be required by the treasurer; such records shall be made available for examination in the town by the treasurer upon demand, and the means, facilities and opportunities for making any such examination shall be made available at all reasonable times.
(Ord. passed 5- -2022)