It shall be the duty of every retailer and every person to keep and preserve for a period of three (3) years all invoices of goods and merchandise purchased for resale, and all books, invoices, and other records.
Pursuant to subsection 2.7.106D of this article, if a taxpayer fails to file a return, the tax, with penalties and interest thereon, may be assessed and collected at any time. (1968 Code §3-84; Ord. 76-168; Ord. 01-42)