RSA 78:10 Stamps.

I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25.
II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the wholesaler files a bond with the commissioner in an amount not less than the sale price of the stamps purchased conditioned upon payment for the stamps purchased.
III. The commissioner shall keep accurate records of all stamps sold to each wholesaler and shall pay over all receipts from the sale of stamps to the state treasurer daily.
IV. Any wholesaler who fails to pay any amount owing on the purchase of stamps within the time required shall pay, in addition to the outstanding bala