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in addition to the powers granted To him elsewhere in this Code, the director of finance is hereby authorized and empowered to prescribe, adopt, promulgate and en- force rules and regulations relating To (a) the method and means to be used in the cancellation of stamps, (b) the delegation of any of his powers to his representative, and (c) any other matter pertaining to the administration and enforcement of the provisions of this article. The director of finance is hereby authorized and emp~¥ered to examine books, records, invoices, papers and any and all tobacco products ~n and upon any premises where the same are placed, stored, sold, offered for sale or dis- played for sale by a seller° In the event that the director of finance shall discover any tobacco products which are subject to the tax imposed under the provisions of sections 8-79 and 8-80, but upon which such tax has not been paid, or uPon which stamps have not been affixed or evidence of payment shown thereon by the printed markings of a meter machine in compliance with the provisions of said sections, the director of finance is hereby authorized and empowered to seize amd take possession forthwith of any such tobacco products, which shall therenpon be deemed to be for- feited to the city. The director of finance may within a reasonable time thereafter, by public notice given at least five days before the date of sale, sell such for- letted tobacco products at a place designated by him, and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of fifty per centum thereof and the costs incurred in such proceedings, and shall pay the balance, if any, of such proceeds to the seller in whose possession such forfeited tobacco pre- ducts were found; provided, however, that such seizure and sale shall not be deemed to relieve any person from any of the penalties provided in this article° The director of finance is further authorized and empowered to administer oath~ and to take affidavits in relation ~o any matter or proceedings in the exercise of his powers and duties relating to such tax, and he shall have p~er to subpoena and ~o require the attendance of witnesses and the production of books, papers or documents, and to examine suoh witnesse~ books~ papers and documents, for the purpose of securing information pertinent to3 the performance of such duties~ Section 8-84. Utilization of moneys derived by city from tax. All moneys derived by the city from the tax on the sale of tobacco products imposed by this article shall be deposited by the city ~reasurer ~o the credit of the general fund of the city for utilization for such legal purposes as the council may from time to time determine~ Section 8-85. Violations. It shall be unlawful and a violation of this article for any person to per- form any act, or to fail to perform any act, for the purPose of evading the payment of such tax, or of any part thereof; or for any dealer or seller to fail or refuse to perform any of the duties imposed upon him under the provisions of this article, or to fail or refuse to obey any lawTul order which the director of finance m~y issue under the provisions hereof. It shall also be unlawful for any person falsely or fraudulently to make, forge~ alter or counterfeit any stamp or the printe~ mark- ings of a meter machine, or to procure or cause to be made, forged, altered or coun- terfeited any such stamp or printed markings of a meter machine, or knowingly and wilfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited s~amps or printed markings of a meter machine, or to use any stamp or marking more than once. It shall further be ~ulawful for any person to sell and dispense through a vending machine or other mechanical device any cigarettes or other tobacco products upon which such tax has not been paid and upon which evidence of the payment thereof is not shov~ on each package of such cigarettes or other tobacco products. -4-