Powers and duties of the secretary of revenue

139.08 Powers and duties of the secretary of revenue. (1) ADMINISTRATION; PERSONNEL. The secretary of revenue shall administer ss. 139.01 to 139.25 and collect and keep a record of all taxes collected. (2) RULES. The secretary of revenue shall adopt rules necessary to carry out the secretary’s duties under this chapter. (3) POLICE POWERS. The department shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65 and this subchapter. (4) INSPECTION FOR ENFORCEMENT. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to