(A) Every retail motor fuel dealer shall keep complete and accurate books and records, including but not limited to records showing all purchases, receipts, sales and losses through any cause.
(B) Every bulk user shall keep complete and accurate records of purchases of motor fuel, including the dates of purchases, the gross gallons purchased on each of the dates and the names and addresses of the motor fuel dealers from which each of the purchases were made.
(C) For the purpose of administering and enforcing this Article, the Finance Department shall have the right to inspect all books, records and reports of retail motor fuel dealers and bulk users during their normal business hours.
(Prior Code, Art. 24A, § 4)