55-515. Deputies, inspectors, agents and employees; powers and duties; stopping of vehicles; prosecution.
55-515
55-515. Deputies, inspectors, agents and employees; powers and duties;stopping of vehicles; prosecution.The director of taxation is hereby empowered and directed to appoint and employsuch deputies, inspectors, agents and employees as the director shall deemnecessary to administer and effectively enforce all provisions of themotor-fuel tax and liquid-fuel laws of this state. Each such appointee shallhold office or employment at the will of the director of taxation and shallperform such duties as shall be assigned to such appointee by the directorof taxation. All deputies and inspectors so appointed are hereby vested withthe authorities and powers of peace and police officers in the enforcementof such motor-fuel tax and liquid-fuel lawsthroughout the state,including the authority to arrest, with or without warrant, and to takeoffenders before the several courts of this state for prosecution or otherproceedings, and to seize and hold or deliver to the sheriff of the propercounty all motor and other vehicles, and all containers used intransporting motor or other liquid fuels in violation, orwithout complying with the provisions of this act, or the rules andregulations or requirements of the director of taxation, and also allmotor or liquid fuels contained therein.
Such deputies, inspectorsand all law enforcement officers shallalso have power and authority, on public highways or any other place, tostop and detain for inspection and investigation any vehicles containingany motor or liquid fuels, or commonly used in the transportation of anysuch fuels, and the driver or persons in charge thereof, and to require theproduction by such driver or person in charge of all records, documents andpapers required by law to be carried and exhibited by persons in charge ofvehicles engaged in transporting such fuels. Whenever any suchdeputyor inspector shall find or see any person engaged in handling, selling,using or transporting any liquid fuels or motor fuels in violation of anyof the provisions of the motor-fuel tax laws of this state, or whenever anysuch person shall fail or refuse to exhibit to such deputy or inspector,upon demand therefor, any records, documents or papers required by law tobe kept subject to inspection or to be exhibited by such person, it shallbe the duty of such deputy or inspector to immediately arrest such violatorand take the violator before some proper court of the county in which theoffense was committed and call upon the county attorney of such county to institute proper prosecution.
History: L. 1933, ch. 292, § 10;L. 1995, ch. 262, § 19; July 1.