Sec. 16.14. Licenses, certificates and permits

(a) Except in those cases where the Comptroller shall determine that it is not practicable, all licenses, certificates or permits issued by any State department or agency must be serially press-numbered. Where a fee is fixed, a separate series of press-numbered forms shall be printed with the amount of the fee stated thereon.

(b) All serially press-numbered forms shall be accounted for, and all licenses, certificates or permits spoiled, mutilated or voided shall be preserved for inspection by the Comptroller. In each instance where it is necessary to issue a duplicate license or certificate, a record shall be kept of such issue which shall be supported by affidavits on file attesting to the loss of the original.

(c) A sworn manifest shall be obtained from the printer which shall state the exact number of forms printed and delivered for each series of a licensing or registration period.

(d) An accounting of revenues shall be effected by the department or agency by reconciling the value of the licenses, certificates or permits issued with the amount of the recorded receipts. Such reconciliations shall be retained for examination by the Comptroller. No license, certificate or permit shall be issued until the fee is received.