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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 force rules and regulations relating to (a) the method and means to be used in the cancellation of stamps, (b) the deleEation of any of his powers to his representative, and (c) any other m~tter pertaining to the administration and enforcement of the provisions of this article. The director of finance is hereby authorized and empowered to examine books, records, invoices, papers and any and all tobacco products in 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 s~hall discover any tobacco products which are subject to the taxx imposed under the provisions of sections $-?9 Md 8-80, but upon which such tax has not been paid, or upon ~vhich stem]ps have not been affixed or evidence of payment shown thereon by the printed marki~s of a meter machine in compliance with the provisions of said sections~ the director of finance is hereby authorized and empowered to seize ~nd take possession forthwith of any such tobacco products~ which shall thereupon be deemed to be for- feited to the city. The director of finance may within a reasonable time thereafter~ by public notice Eiven at least five days before the date of sale, sell such for- feited 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 oentum thereof and the costs incurred in such proceedings, and shall pay the balance, if ~uy, of such proceeds to the seller ~n whose possession such forfeited tobacco ducts were found; provided~ however, that such seizure and sale shall no~ be deemed ~o relieve any person from any of the penalties provided in this article° The director of finance is further authorized and empowered to administer oaths and ~o take affidavits in relation to any matter or proceedings in the exercise of his powers and duties relating to such tax, and he shall have pc~er ~o subpoena and to require the attendance of witnesses and the ~roductien of books, papers or documents, and to examine such witnesse~, books, papers and documents, for the purpose of seeurin~ information pertinent to 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 S~le of tobacco products imposed by this article shall be deposited by the city ~reasurer zo the credit of the ~eneral fund of the city for utilization for such legal purposes as the council may from time to time determine. Section 8-85. Violations. It sh~ll be unlawful and a violation of this art~ole for any person ~o per- form any act, or to fail to perform any act, for the purpose of evadin~ the payment of such tax, or of any part ~2dereof; or for any dealer or seller to fail or refuse to perform any of the duties zmposed upon him under the provisions of this article, or to fail or refuse to obey any lawful order which the director of finance may issue under the provisions hereof° It shall also be unlawful for any person falsely or fraudulently ~o make, for~e, alter or counterfeit any s~amp or t3ae printed mark- in~s of a meter machine, or to procure or cause to be z~de, for~ed, altered or coun- terfeited any such stamp or printed markings of a me,er m~chine, or knowingly and wilfully to alter, p~blish, p~ss or tender aa true 8aly false, altered, forged or counterfeited a~amps or printed markings of a me~er machins~ or to use any stamp or marking more than once. It abel! further be unlawful for any person to sell and dispense through a vending machine or o~her mechanical device any cigarettes or other tobacco products upon which such tax has not been paid and upon which evidence of the payment thereof ~s not shown on each package of such cigarettes or Other tob~eco