Any bottled soft drink for which exemption is claimed under Section 12-21-1880 must be registered with the department. No such bottled soft drinks shall be entitled to the exemption contained in that section until such registration has been accomplished. Registration shall be accomplished by the filing of an application for exemption on forms to be prescribed by the department, and such forms shall include an affidavit setting forth the complete and itemized formulas by volume of the drinks herein referred to, and the failure to submit such affidavit shall be prima facie evidence that such bottled soft drink does not contain thirty per cent or more of natural fruit or vegetable juice or thirty per cent or more of natural liquid milk. All bottled soft drinks which are not registered therefor which do not have affixed thereto the proper revenue stamps, lids, or crowns, shall be subject to confiscation, as provided by Section 12-21-2870. The department, or any duly authorized representative, may at any time check the formulas or the manufacturing of such bottled soft drinks for which exemption is claimed under Section 12-21-1880, and in addition thereto, the department, or any duly authorized representative, may at any time take samples of any product for which exemption has been claimed, from any or all persons offering such product for sale, for the purpose of ascertaining by analysis the contents thereof. The sample shall be clearly marked for identification, and such sample may be turned over to any registered chemist designated by the department, for the purpose of analysis.

If such investigation establishes that such bottled soft drinks contain less than thirty per cent by volume of natural fruit or natural vegetable juice, as defined in Section 12-21-1790, or bottled natural liquid milk as defined in Section 12-21-1890, or if any person engaged in the selling, manufacturing, purchasing, consigning, using, shipping or distributing for the purpose of sale within this State who has applied for an exemption under Section 12-21-1880 fails or refuses to allow the department, or its duly authorized representative, to check the formulas or inspect the manufacturing of such bottled soft drinks, the tax imposed by this article shall apply to all sales of such products, and all such products offered for sale and not properly stamped shall be subject to confiscation, as provided by Section 12-21-2870.