The commissioner shall promulgate rules and regulations for the interpretation, administration
and enforcement of this article. It shall also be the duty of the commissioner to
ascertain the name of every seller liable for the collection of the tax imposed by
this article who fails, refuses or neglects to collect such tax or to make the reports
and remittances required by this article. The commissioner shall have all of the enforcement
powers as authorized by article 1, chapter 31 of title 58.1 of the Code of Virginia
(Code of Virginia, § 58.1-3100) for the purposes of this article.
(Code 1988, § 13-282)
