The Commissioner shall promulgate rules and regulations for the interpretation, administration and enforcement of this subchapter. It shall also be the duty of the Commissioner to ascertain the name of every seller liable for the collection of the tax imposed by this subchapter who fails, refuses or neglects to collect such tax or to make the reports and remittances required by this subchapter. The Commissioner shall have all of the enforcement powers as authorized by VA Code Title 58.1, Chapter 31, Article 1, as amended, for the purposes of this subchapter.
(Ord. passed 1-13-2003)