The manner of proceedings against such persons doing business without licenses, the
issuance of receipts for license taxes, and keeping of records, sworn statements and
the administering of oaths to persons applying for licenses, the penalties and all
other matters relating thereto shall be as provided in R.S. 47:349, 351 and 353, as
amended, except that the director of administration shall make the assessments provided
and file court proceedings to enforce tax collection under the provisions of this
article. The council shall have the right to make such other rules and regulations
as it may deem proper for the enforcement of the provisions of this article.
