§12–203.

    (a)    Each wholesaler shall:

        (1)    keep an invoice for each purchase of tax stamps;

        (2)    maintain a daily record of the tax stamps affixed to cigarette packages; and

        (3)    maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.

    (b)    A wholesaler shall:

        (1)    keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and

        (2)    allow the Comptroller or the Executive Director to examine the records.