16-11-118. Records of wholesalers. All wholesalers shall keep for 5 years all invoices of cigarettes purchased and imported, all receipts issued and insignia purchased, and an accurate record of all sales of cigarettes, showing the name and address of each purchaser, the date of sale, the quantity of each kind sold, the name of any carrier, the shipping point, and the destination. A wholesaler shall permit the department and the department of justice and their assistants, authorized agents, or representatives to examine all cigarettes, invoices, receipts, books, paper, memoranda, and records as may be necessary to determine compliance with this chapter.

     History: En. Sec. 16, Ch. 140, L. 1969; amd. Sec. 214, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.17; amd. Sec. 6, Ch. 130, L. 1991; amd. Sec. 18, Ch. 414, L. 1993; amd. Sec. 19, Ch. 578, L. 1995.