Boonville Inspections, cancellation of stamps, etc. ordinance (§ 10-36)

(a) The city clerk is hereby authorized to examine the books, papers, invoices and other records, stock of cigarettes in and upon any premises where the same are placed, stored and sold and equipment of any such wholesale or retail dealer pertaining to the sale and delivery of cigarettes taxable under this article.

(b) To verify the accuracy of the occupation tax imposed and assessed by this article, each such person is hereby directed and required to give to the city clerk, or the chief of police, the means, facilities and opportunity for such examinations as are herein provided for and required.

(c) The city clerk is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to the method and the means to be used in cancellation of stamps, or the denomination and sale of stamps.

(d) The chief of police shall inspect regularly and at least once a month to determine whether cigarettes sold at retail bear the proper city tax stamps.