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advisable provide for the issuance and exclusive uss of stamps of a new design and forbid the ~se of stamps of any other design, and he is hereby empowered to m~ke and carry into effect all such reasonable rules and regulations relating ~o the preparation, furnishing and sale of stamps as he may deem necessary, including the granting of refunds when deemed appropriate. Hz is hereby further authorized and empowered to prescribe the method to be employed and the conditions to be observed in the use of meter machines for printing upon packages of any such tobacco products insi~ia ~o represent the payment of the tax. Section 8-82. Duties of dealers and of sellers with respect to tax on sale of tobacco products. Every dealer in tobacco products is hereby required and ii shall be his duty to purchase such stamps at the office of the city treasarer as shall be necessary to pay the tax imposed under the provisions of sections 8-79 and 8-80 of this Code, and to affix a stamp of the monetary value prescribed by said sections, or cause such stamp to be affixed, to each package of tobacco products prior to delivering or fur- nishing such tobacco products to any seller; provided~ however, that nothing herein contained shall preclude any dealer from authorizing and employing any other agent to purchase and affix such stamps in his behalf or to have a sump meter machine used xn lieu of ~Nmted stamps to effectuate the provisions of said sections~ Stamps or the printed markings of a meter machine shall be placed upon each package of any to- bacco product in such manner as to be readily visible to the purchaser~ Every seller is hereby required to examine every p~ckage of tobacco products prior to exposing it for sale for the purpose of ascertaining whether such package has the proper s~amp affixed thereto in compliance with the provisions of this article° If, upon such examination, unstamped or improperly stamped packages of tobacco produc~s are dis- covered, the seller shall immediately notify the dealer from whom such packages wer~ obtained~ and upon such notification the dealer shall forthwith either affix to such unstamped or improperly stamped packages the proper amount of s~amps or shall replace such packages with others to which stamps have been properly affixed. If a seller shall obtain or acquire possession of uns~amped or improperly stamped tobacco pro- ducts from any person other than a dealer, the seller shall forthwith notify the director of finance of such fact and the director of finance shall thereupon desig- nate an agent to afff~ the proper stamps to such tobacco products, the funds required to purchase such stamps ~o be advanced to such agent by such seller. In the even~ that any packages of tobacco products are found in the possession of a seller with- ou~ the proper $~amps being affixed thereto, or without authorized printed markings of a meter machine thereon, and the seller shall be unable to submil evidence estab- lishing that he received such pack.gee within the immediately preceding forty-eight hours, the presumption shall be that such packages are being kept by the seller in violation of the provisions of this article and shall subject him ~o all the penal- ties hereinafter provided. In the event that the director of finance shall promul- gate rules and re~iations so requiring, every dealer~ agent or seller is hereby further required and it shall be his duty to cancel all stamps upon packages of to- bacco products i~ accordance with such rules and re~d!ations. It shall also be the duty of every dealer and seller, and he is hereby required, to maintain and ~o keep for a period of ~wo years such records of tobacco products received and sold by him as may be required by the director of finance, to make ail of such records avail~ble for examination by the director of finance upon demand, and to make available to the director of finance the me~s, facilities and Opportunity for ra~king any such exami- nation at all reasonable times: Section 8-83. Powers of director of finance relative to ~aXo -3-