70-5-9. Reports and payment of taxes on drop shipments of tobacco products

It shall be the duty of every licensed wholesaler to report and pay the tobacco products excise tax, levied upon all drop shipments of tobacco products subject to such tax, purchased by any wholesaler, retailer or consumer receiving and paying for such drop shipment through the licensed wholesaler. The tax on such drop shipments shall be reported and paid in the same manner as if the drop shipment had first been received or delivered to the licensed wholesaler through whom the drop shipment was purchased