Section 316. Books and records of pari-mutuel betting

Every corporation or
  association conducting a harness horse race meeting at which pari-mutuel
  betting  is authorized shall keep its books and records so as to clearly
  show by a separate record the total amount of money contributed to every
  pari-mutuel pool including daily double pools, if  any.  The  state  tax
  commission   or   its  duly  authorized  representatives  shall  at  all
  reasonable times have access to all  such  books  and  records  for  the
  purpose  of  examining and checking the same and ascertaining whether or
  not the proper amount or amounts due to this state  are  being  paid  by
  such licensed corporation or association.