(a) Whenever any person, firm, or corporation shall receive any of the oils or gasoline mentioned in this subchapter that has not been tested under the laws of this state, it shall be his or her or its duty to:

(1) Cause to be tested, or test, the oils or gasoline as provided in this subchapter before the oils or gasoline are offered for sale;

(2) Pay the same fee as is provided in this subchapter.

(b) In order to comply with the requirements of this section, the inspectors or deputies, when called upon, as soon as practicable, shall test or cause to be tested the petroleum oils mentioned in the subchapter.

(c) When any person, firm, or corporation shall receive within this state any of the petroleum oils mentioned in this subchapter for the different purposes mentioned in this subchapter, he or she shall at once notify the Director of the Department of Finance and Administration, or one (1) of his or her deputies or inspectors, of the quantity of the oils received and request the inspection of the oils. If for any reason the deputies or inspectors are not able to promptly test the petroleum oils, the person, firm, or corporation, or any authorized agent thereof, may subject the products of petroleum to the test prescribed by the provisions of this subchapter, and on furnishing the director, or any deputy or inspector, an affidavit that the oils have been subjected to and have met the requirements of the test prescribed by this subchapter, he or she shall be entitled to receive from the director, or deputy or inspector, a certificate showing that the test has been made. The person, firm, or corporation, or any duly authorized agent thereof, may then sell or offer for sale the oils.