1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.
2. The sheriff and city officers shall:
(a) Serve as such agent without additional compensation; and
(b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.