A licensee shall keep a complete and accurate record of all tobacco products
of the licensee subject to the tax, including purchase prices, sales prices,
the names and addresses of the sellers and the purchasers, the dates of
delivery, the quantities of tobacco products, and the trade names and
brands. Statements and records required by this section must be in the
form prescribed by the department, preserved for three years, and available
for inspection upon demand by the department.