(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods to ascertain whether they are goods of a description liable to sales tax, or to ascertain the sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.

(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt of any such sample.