The administration of this chapter is vested in and shall be exercised by the Commissioner
of Revenue of the Department of Revenue, except as otherwise herein provided, and
the enforcement of any of the provisions of this chapter in any of the courts of the
state shall be under the exclusive jurisdiction of the Commissioner of Revenue of
the Department of Revenue who may require the assistance of an act through the Attorney
General, prosecuting attorney of any county, or any district attorney, or any attorney
for the Department of Revenue, and may with the assent of the Governor, employ special
counsel in any county to aid the prosecuting attorney, the compensation of whom shall
be fixed by and paid only upon the approval of the Governor; but the Attorney General,
district attorney or prosecuting attorney of any county shall receive no fees or compensation
for services rendered in enforcing this chapter in addition to the salary paid to
In case of violation of the provisions of this chapter, the commissioner may decline
to prosecute for the first offense, if in his judgment such violation is not willful
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