Records and reports of purchases and sales; investigation, examination and search
Section 11. Each retailer shall keep within the commonwealth complete and accurate records of all cigarettes purchased or otherwise acquired. Such records shall consist of written statements to be delivered by each wholesaler as provided by section five. Every owner of, or tenant occupying, premises where a vending machine is located shall keep a record of all cigarettes sold through the vending machine so located on his premises and the amount of commission paid by the person operating the cigarette vending machine. Such records shall consist of written statements to be given by each person operating vending machines for the sale of cigarettes as provided by section five. Such records shall be safely preserved for a period of three years in such a manner as to insure permanency and accessibility for inspection by the commissioner or his authorized representative. The commissioner may require any retailer or any owner or tenant occupying premises where a vending machine for the sale of cigarettes has been installed to make reports as often as the commissioner deems necessary to enable him to determine whether the excise imposed by this chapter has been fully paid. The commissioner and his authorized representatives may examine the books, papers and records of any retailer in the commonwealth, for the purpose of determining whether the excise imposed by this chapter has been fully paid, and may investigate, examine and search any premises where cigarettes are possessed, stored or sold for the purpose of determining whether the provisions of this chapter are being obeyed.