(1) A stamping agent shall submit the following information to the commission not later than 30 calendar days after the end of each calendar quarter, or more frequently if required by the commission by administrative rule in accordance with Section 59-14-607: (a) a list by brand family of the total number of cigarettes for which the stamping agent affixed stamps during the reporting period; (b) the equivalent stick count for roll your own tobacco, for which the stamping agent paid the tobacco product tax during the reporting period; (c) the equivalent total number of cigarettes or stick count for which the stamping agent paid taxes for the reporting period; and (d) any other information the commission determines is necessary to enforce this part. (2) The stamping agent shall maintain, and make available to the commission, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the commission for a period of five years. (3) The commission may share information received under this part with federal, state, or local agencies as necessary for enforcement of this part, the Model Tobacco Settlement Act, or corresponding laws of other states. (4) For purposes of complying with the Model Tobacco Settlement Act, the commission may require, at any time, from the nonparticipating manufacturer and from the financial institution in which the manufacturer has established a qualified escrow fund, proof of: (a) the amount of money in the fund, exclusive of interest; (b) the amount and date of each deposit to the fund; and (c) the amount and date of each withdrawal from the fund. (5) In addition to the information required to be submitted pursuant to Sections 59-14-214 and
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