§ 150-632. Records to be kept by wholesalers; inspection thereof; penalty.

In order to aid in the administration and enforcement of the provisions of this article and to collect all of the tax imposed by this article, all wholesale dealers and jobbers in the city shall keep a record of all sales of tangible personal property made in the city, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the articles purchased and the price at which the article is sold to the purchaser. These records shall be kept for a period of three years and shall be open to the inspection of the director or his duly authorized assistants at all reasonable hours. The failure of any wholesale dealer or jobber in the city to keep such records or the failure of any wholesale dealer or jobber in the city to permit an inspection of such records by the director shall be a misdemeanor and, upon conviction thereof, such wholesale dealer or jobber shall be subject to a fine of not more than $100.00 or imprisonment for not more than 90 days, or both.

(Code 1956, § 56-55)