The Comptroller shall design the license form required for: the motor fuel tax laws; and the sales and use tax laws. The Comptroller: shall determine: the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and the form of any other evidence of tax payment; and may adopt any other method or device that the Comptroller considers necessary to: prevent fraud or evasion of the alcoholic beverage tax; or comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency. In cooperation with the Executive Director, the Comptroller: shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that: limit excessive disbursement of tax stamps and certificates; and require proof of need for tax stamps and certificates.