(a) All persons manufacturing controlled beverages must keep and maintain on the premises the following records:
- (1) A record showing the kind, quantity, and date of the receipt of all materials brought upon the premises for use in the manufacture of controlled beverages; and
- (2) A record of all controlled beverages sold or otherwise disposed of indicating the date of sale or other disposition, the name of the purchaser, and the quantity of controlled beverages sold or otherwise disposed of.
- (b) Such records shall be preserved for a period of three (3) years from the relevant date of the record and shall be available on the premises at all times for reasonable inspection by authorized agents of the Alcoholic Beverage Control Division.
- (c) All persons manufacturing controlled beverages for shipment into the State of Arkansas shall submit to the Department of Finance and Administration such reports as may be required by the Commissioner of Revenues.