All interstate warehousers, common carriers, contract carriers, buses, and trucks transporting tobacco products may be required, under rules adopted by the department, to transmit to the department a periodic statement of consignments or deliveries of tobacco products showing date, point of origin, point of delivery, recipient, and time of delivery. All interstate warehousers, common carriers, buses, and trucks shall permit examination by the department or the department’s agents of their records relating to shipment or receipt of tobacco products. The interstate warehousers, common carriers, buses, and trucks shall permit the examination and investigation of their records of shipment or receipts relating to tobacco products, when and where it is deemed advisable and necessary by the department or the department’s agents in the enforcement of this article. Inspectors, stamp deputies, and other agents of the department shall conduct these examinations upon proper identification and authorization from the department. Any person, firm, corporation, partnership, or association of persons who refuses to submit the statements required by this section to the department, or who refuses to permit the department or an authorized agent of the department to examine its records, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §724: Act 2026-50, §1.)