§4679. Record of products sold
Each dealer, distributor, or importer shall keep a full and complete record of
petroleum products received, used, sold, or delivered within this state by him, together with
invoices, bills of lading, and other pertinent records and papers as may be required by the
commissioner for the reasonable administration of this Subpart until the taxes to which they
relate have prescribed. All such records shall be opened for inspection to the commissioner
at all reasonable hours. Each dealer, distributor, or importer that willfully and knowingly
violates this Section by failing to provide such records may be subject to a fine of up to five
thousand dollars.
Acts 2003, No. 139, §1, eff. May 28, 2003; Acts 2016, No. 53, §1.