105-113.26. Records to be kept

Every person required to be licensed under this Article and every person required to make reports under this Article shall keep complete and accurate records of all sales and other information as required under this Article.  The records shall be in the form prescribed by the Secretary.
These records shall be safely preserved for a period of three years in a manner to ensure their security and accessibility for inspection by the Department.  The Secretary may consent to the destruction of any records at any time within this three-year period.