The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers:
(1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in accordance with Section 45-37-243.09.
(2) The power to exercise, with respect to the tax levied in Section 45-37-243.02, the powers and function to collect the taxes, give notices, make assessments, and enforce penalties, issue executions, summon and examine taxpayers and other witnesses, examine books and papers, and make demands for the payment of the tax.
(3) The power to file and enforce the lien provided for herein as security for the tax herein levied.
(4) The power to bring and prosecute suits, to conduct litigation, and to take any other legal action necessary to enforce this subpart.
(5) The power to prescribe forms and fix regulations not in conflict with this subpart.
(6) The power to exercise all powers incidental to, and reasonably necessary through the accomplishment of, the powers hereinabove set forth in subdivisions (1) to (5).
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