All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as fully as if set out herein.

(Act 88-413, p. 608, §5; Act 88-562, p. 881, §5; Act 88-827, 1st Sp. Sess., p. 287, §1; Act 88-889, 1st Sp. Sess., p. 440, §1.)