A. Every person transporting on any highway of the State motor vehicle fuel or other inflammable or combustible liquids in an amount of twenty five (25) gallons or more shall have in his possession at all times during such transportation an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported.
B. Any person engaged in transporting motor vehicle fuel or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers is required only to have in his possession adequate evidence showing the amount of the motor vehicle fuel or other inflammable or combustible liquids loaded in his conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of delivery thereto must be furnished the Tax Commission upon request.
C. A person shall produce and exhibit the documentation and evidence required to be in his possession by this Section to any sheriff, deputy sheriff, police officer or authorized agent of the Tax Commission upon request. If the person fails to produce the documentation and evidence, the sheriff, deputy sheriff, police officer or authorized agent of the Tax Commission may seize and detain the truck and trailer and the fuel or other inflammable or combustible liquid until the documentation and evidence are produced and any taxes due are paid. (Ord. 148, 1996: Ord. 60 Art. VIII(D), 1976)