63-2555
Books and records to be preserved -- Entry and inspection by commission
Every distributor shall keep at each registered place of business complete
and accurate records for that place of business, including itemized invoices,
of tobacco products held, purchased, manufactured, brought in or caused
to be brought in from without the state, or shipped or transported to
retailers in this state, and of all sales of tobacco products made, except
sales to the ultimate consumer.
These records shall show the names and addresses of purchasers, the inventory
of all tobacco products on hand on July 1, 1972, and other pertinent papers
and documents relating to the purchase, sale or disposition of tobacco products.
When a registered distributor sells tobacco products exclusively to the
ultimate consumer at the address given in the certificate, no invoice
of those sales shall be required, but itemized invoices shall be made
of all tobacco products transferred to other retail outlets owned or controlled
by that registered distributor. All books, records, and other papers and
documents required by this section to be kept shall be preserved for a
period of at least five (5) years after the date of the documents, as
aforesaid, or the date of the entries thereof appearing in the records,
unless the commission, in writing, authorizes their destruction or disposal
at an earlier date. At any time during usual business hours, the commission,
or its duly authorized agents or employees, may enter any place of business
of a distributor, without a search warrant, and inspect the premises,
the records required to be kept under this chapter, and the tobacco products
contained therein, to determine whether or not all the provisions of this
chapter are being fully complied with. If the commission, or any of its
agents or employees, is denied free access or is hindered or interfered
with in making such examination, the permit of the distributor at such
premises shall be subject to revocation by the commission.