§ 4-6-4. Records to be kept by seller.

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Each and every seller shall keep complete records showing all purchases in the County, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof and the amount of tax imposed hereunder and such records shall be kept open for inspection by the duly authorized agents of the County at reasonable times, and the duly authorized agents of the County shall have the right, power and authority to make transcripts thereof. (6-29-66, § 4; 1961 Code, § 25-20.)

                    
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