Each and every 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 under this subchapter, and such records shall be kept open for inspection by the duly authorized agents of the town at reasonable times, and the duly authorized agents of the town shall have the right, power, and authority to make the transcripts thereof.
(1998 Code, § 58-34) (Ord. passed 5-13-1975; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999