(A) Each seller shall keep complete records showing all purchases in the town, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, and the date of payment thereof, and the amount of tax imposed thereof.
(B) Such records shall be kept open for inspection by the duly authorized agents of the town during regular business hours on business days, and the duly authorized agents of the town shall have the right, power and authority to make such transcripts thereof during such times as they may desire.
(1996 Code, § 148-12)