§ 35-18. Enforcement—By sheriff.
(a)
The collection of the taxes imposed under this article shall be made in the name of the parish, by the sheriff, who is the collector of all parish taxes under the provisions of R.S. 33:1435, except however, the taxes imposed on the sale or use of motor vehicles shall be collected by the state collector of revenue, pursuant to and authorized by Act No. 182 of 1962.
(b)
The sheriff is duly authorized and empowered to carry into effect the provisions of this article, and in pursuance thereof to make and enforce such rules as he may deem necessary. Such regulations when promulgated shall have the full force and effect of law. Promulgation shall be accomplished by publication at least one (1) time in the official journal of the parish.
(c)
The sheriff may employ such personnel, including legal counsel on a fee or salary basis, as are necessary to assist in the collection of taxes imposed hereunder.
(d)
Any duly authorized representative or deputy of the sheriff, when acting under his authority and direction, shall have the same power as is conferred upon the sheriff by this article.
(e)
The sheriff may conduct hearings and administer oaths, and examine under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witnesses, relative to the business of such dealer, in respect to any matter incident to the administration of this article.
(Code 1961, § 16-3)