The tax commissioner may prescribe all necessary rules for the making and filing of all returns under this chapter and otherwise necessary to the enforcement of sections 57-61-01 through 57-61-08. The tax commissioner may require a sufficient bond from any coal mine operator or owner charged with the making and filing of returns and the payment of the taxes imposed under this chapter. The bond must run to the state of North Dakota and must be conditioned upon the making and filing of returns as required by law or rule, and for the prompt payment, by the principal therein, of all taxes justly due the state under sections 57-61-01 through 57-61-08.