§ 13-2432. Licensees subject to audit

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(a) In general. -- The county commissioners may audit records relating to tip jars of a holder of a tip jar license or wholesaler's license.

(b) Access to records. -- In accordance with regulations of the county commissioners, a holder of a tip jar license or a wholesaler's license shall make available to an auditor designated by the county commissioners the records that are required for an audit.

(c) Record retention. -- A holder of a tip jar license or a wholesaler's license shall retain for at least 5 years the records that are required by the county commissioners by regulation.

HISTORY: An. Code 1957, art. 27, § 255C(j)(2)(i), (ii), (3); 2002, ch. 26, § 2.

                    
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