1. (a) The commission representative in charge of each port of entry shall be accountable to the commission on his bond for the value of all stamps delivered to him.
2. (b) Funds received by the commission from the issuance of such stamps shall be deposited by the commission representative in charge at each respective port of entry in a bank or banks designated by the administrator and shall be electronically transferred to the State Treasury by the commission.
3. (c) It shall be unlawful for any person to affix a state tax stamp to any alcoholic beverage container unless such stamp as indicated by its class corresponds with the type of beverage in such container.
4. (d) Any alcoholic beverage to which a stamp of a different class has been affixed shall be deemed an illicit beverage and subject to confiscation.

Source Note:The provisions of this §39.1 adopted to be effective January 1, 1976; amended to be effective August 31, 1995, 20 TexReg 6323.