(a)

1. (1) Every vending device operator shall affix to each vending device operated by it a label, decal, tag, sticker, or other object which contains the name and unique identification number of the operator.
2. (2) The Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration will issue the identification numbers which will not be identical to the sales tax account number of the operator.

(b)

1. (1) The failure of a vending device to be properly labeled shall constitute a presumption that the vending device operator is not paying gross receipts or vending wholesale tax on its purchases or withdrawals of vending device goods.

2. (2) The Secretary of the Department of Finance and Administration shall:

   1. (A) Seal any vending device subject to this presumption in such a manner as to prevent further sales through the device; and
   2. (B) Assess and collect from the vending device operator a penalty of fifty dollars ($50.00) per vending device.

(c) The presumption shall be overcome if the vending device operator:

1. (1) Affixes a label to the vending device; and
2. (2) Establishes to the secretary’s satisfaction that it has paid gross receipts or vending wholesale tax on purchases or withdrawals of vending device goods.