Section 11-1504. Records to be kept

Latest version.

Every owner of a coin operated amusement
  device  taxable  under  this  chapter  shall  keep  such records of such
  owner's business and in such form as the commissioner of finance may  by
  regulation  require.  Such  records  shall be offered for inspection and
  examination at any time upon demand by the commissioner of  finance,  or
  the  commissioner's  duly  authorized  agent  or  employee  and shall be
  preserved for a period of three years, except that the  commissioner  of
  finance  may  consent  to  their  destruction  within that period or may
  require that they be kept longer.

                    
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