It shall be the duty of every person storing, using or otherwise consuming
in this state tobacco products subject to the provisions of this article
to keep and preserve all invoices, books, papers, cancelled checks, or
other memoranda touching the purchase, sale, exchange, receipt, ownership,
storage, use, or other consumption of such tobacco products. All such
invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative
of the Department of Revenue at any and all reasonable times. Any person
who fails or refuses to keep and preserve the records as herein required
or who upon request by a duly authorized agent of the Department of Revenue
fails or refuses to allow an audit or inspection of the records as herein
provided shall be guilty of a misdemeanor and upon conviction therefor
be punished as in case of conviction for a misdemeanor.
(Acts 1939, No. 409, p. 538; Code 1940, T. 51, §750; Acts 1992, No.
92-186, p. 349, §73.)