It shall be the duty of every person liable for the collection and payment to the county of any tax imposed by this subchapter to keep and to preserve for a period of four years such suitable records as may be necessary to determine and show accurately the amount of such tax as he may have been responsible for collecting and paying to the county. Such records shall be available for inspection by the Commissioner at all reasonable times.
(Ord. passed 6-10-1985; Am. Ord. passed 6-19-2007; Am. Ord. passed 8-13-2007; Am. Ord. passed 1-10-2012) Penalty, see § 33.999