(1) Every person who uses, or permits the use for profit, of any mechanical amusement device shall, before using or permitting the machine or device to be used, register the mechanical amusement device with the Department.

(2) The application for registration of any mechanical amusement device shall describe it and give its serial number.

(3) The Department shall, at the time the tax imposed by § 19-903 is paid, issue a label, disc or tag for the year for which the tax has been paid, which shall be attached by the owner or operator of the mechanical amusement device for which it is issued.

(4) No person shall use or permit the use for profit of any mechanical amusement device for which the tax imposed by § 19-903 has not been paid or to which a label, disc or tag issued for that device for the current year is not attached.