(a) A licensee shall keep and preserve all records, including invoices, canceled checks, and other documentation relating to the purchase, sale, exchange, or receipt of all consumable hemp products for a period of three years. This includes the applicable certificates of analysis as otherwise required under this chapter. (b) The board and its authorized agents may enter upon the premises of any licensee at any time of the day or night as they deem necessary, for the detection of violations of this chapter, any law, or the rules of the board, or for the purpose of ascertaining the correctness of the records required to be kept by a licensee, including any record to verify the proper filing and to determine the accuracy of any state tax return required to be filed by a licensee, and to determine the payment of all state taxes when and where due with respect to any state tax levied on consumable hemp products by law. This section imposes no duty upon the board to inspect, examine, and audit with respect to local taxes on consumable hemp products. (c) Any person who fails or refuses to keep and preserve the records as required by this section or who, upon request by an authorized agent of the board, fails or refuses to allow an audit or inspection of records as provided in this section shall be guilty of a Class C misdemeanor.
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