(a) The department shall


(1) administer AS 43.52.200
- 43.52.295; and


(2) collect, supervise, and enforce the collection of taxes due under AS 43.52.200
- 43.52.295 and penalties as provided in AS 43.05.


(b) The department may adopt regulations necessary for the administration of AS 43.52.200
- 43.52.295.