(a) No person, unless all of his sales of cigarettes are exempt from Pennsylvania cigarette tax, shall sell, transfer or deliver any cigarettes within this Commonwealth without first obtaining the proper license pursuant to the provisions of this article.

(b) Every applicant for a dealer's license shall complete and file an application with the department. The application shall be in such form and contain such information as the department by regulation shall prescribe and shall set forth truthfully and accurately the information desired by the department. If the application is approved, the department shall license the dealer for a period of one year and the license may be renewed annually thereafter.