Section 20-741. Records

No  tax  preparer shall intentionally misstate or
  misrepresent any information relating to his or her education,  training
  or  experience  on  an identification and qualification statement. A tax
  preparer shall maintain records to substantiate all of  the  information
  contained  on  such  a  statement;  provided, however, that an affidavit
  signed by the tax preparer indicating that the information contained  on
  a  statement is true shall be sufficient to substantiate any information
  if other records are not available. Such records and/or affidavit  shall
  be  kept  on  file  on  the  business premises and shall be presented on
  demand for inspection by the commissioner.