When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following: Name and address of wholesaler; Name and address of purchaser; and Quantity and brands of cigarettes. Unstamped cigarettes shall be subject to confiscation if the conditions of §A are not met. Wholesalers selling unstamped cigarettes in §A shall file the form required by the Comptroller with the following: Date of sale; Name and address of exchange; and Quantity and brands sold.