Section 20-203. Recordkeeping and examination

a. A retail dealer shall make
  and maintain such records  of  cigarette  sales  and  purchases  as  are
  prescribed  by  the commissioner of finance pursuant to chapter thirteen
  of title eleven of this code.
    b. Such records as are required to be  kept  shall  be  available  for
  inspection at the place of business for which a retail dealer license is
  issued  and  such  records  shall  be  available  for  inspection by the
  commissioner  of  finance  or  such   commissioner's   duly   authorized
  representatives  as  to  the  extent necessary to ascertain whether such
  retail dealer is in compliance with the  purposes  and  requirements  of
  chapter thirteen of title eleven of this code.