§ 36-199. Stamps, machine imprint required.

(a)

Every local dealer or seller in cigarettes is hereby required, and it shall be his duty, to purchase such stamps at the office of the city collector as shall be necessary to pay the tax levied and imposed by this division, and to affix or cause to be affixed, a stamp or stamps of the monetary value prescribed by this section to each package of cigarettes prior to offering such package of cigarettes for sale to a purchaser; provided, however, that nothing herein contained shall preclude any dealer or seller from using a stamp meter machine in lieu of gummed stamps to effectuate the provisions of this division.

(b)

Stamps, or the printed markings of a meter machine, shall be placed upon each package of cigarettes in such manner as to be readily visible to purchaser.

(c)

Every seller is hereby required to examine each package of cigarettes prior to exposing the same for sale, for the purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted thereon as provided by this division.

(d)

Should a seller have in his possession any unstamped or improperly stamped cigarettes, or should a seller obtain or acquire possession from any person of any unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling, offering or exposing such cigarettes for sale in the city, purchase and affix or cause to be affixed to such packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax imposed by this division.

(Tax Code 1941, § 133(4))

(Tax Code 1941, § 133(4))