§ 438. Sale of stamps authorized. 1. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through the sale of stamps, to be prepared and sold by it. The tax commission shall have power to determine the form and denominations of such stamps and to prescribe by regulation the manner and time of affixation of such stamps to containers of alcoholic beverages. It may provide for the sale of such stamps by duly authorized agents, but such stamps shall not be sold by any person not so authorized. The penalties and interest for failure to affix stamps, in case the same are prescribed by the tax commission, shall be the same as the penalties and interest in this article provided for failure to pay taxes. If stamps are so prescribed, any alcoholic beverages in containers to which stamps are required to be affixed shall be subject to confiscation by any duly authorized representative of the tax commission, any peace officer, acting pursuant to his special duties, or any police officer in case the stamps are not so affixed. Alcoholic beverages so confiscated may be sold by the tax commission to any person holding a proper license granted by the state liquor authority, and the proceeds of any such sale shall be paid into the treasury of the state.

2. In the event that stamps are prescribed all of the provisions of this article shall apply, so far as they may be or can be made applicable.