All laws, and rules and regulations of the State 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, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as fully as if set out herein.

(Act 88-561, p. 878, § 5; Act 88-619, p. 961, § 5; Act 88-888, 1st Sp. Sess., p. 436, § 1.)