Section 6
SEC. 6. (a) Every person other than a licensed pharmacist or second-class pharmacist who imports, cooks, or prepares opium or prepares any narcotic extract from opium, or who after its reception modifies or changes the form of any opium received by him, or who sells or offers to sell opium in any of its forms in quantities of one kilo or more, or who for himself or on commission sells or offers to sell opium to another, for resale, shall be deemed to be a wholesale dealer for the purposes of this Act. (b) Every person other than a licensed pharmacist or a second-class pharmacist, or a wholesale dealer in opium, who sells opium in any of its forms, or who deals or traffics therein, shall be deemed to be a retail dealer in opium for the purposes of this Act: Provided, That persons engaged in selling or offering for sale, or giving away or bartering, opium in such manner, and in such quantities, as to bring them within the definition of wholesale dealers and who also sell or offer for sale, or barter or give away, opium in such manner and in such quantities as to bring them within the definition of retail dealers shall be subject to both the wholesale and the retail dealer's license tax as prescribed by this Act.