N.D.C.C. § 57-36-18 — Tax commissioner to administer chapter

In administering this chapter, the tax commissioner and agents of the tax commissioner
shall exercise the following powers:
1. The tax commissioner and authorized agents of the tax commissioner shall enforce
the provisions of this chapter and have the powers of peace officers. They may arrest
violators of the provisions of this chapter and enter complaint before any court of
competent jurisdiction, and may seize without formal warrant, and use as evidence,
any forged, counterfeit, spurious, or altered license found in the possession of any
person in violation of this chapter.
2. The tax commissioner may prescribe rules and regulations not inconsistent with the
provisions of the chapter for its detailed and efficient administration.