(a) Each person holding a permit to sell controlled beverages at retail shall maintain written records of all:

1. (1) Controlled beverages purchased by or for the permittee or delivered to the permitted premises; and
2. (2) Sales of controlled beverages under the permit.

(c) Such records shall be:

1. (1) Maintained by the permittee for a period of three (3) years; and

2. (2) Open for inspection upon reasonable notice by any:

   1. (A) Authorized agent of the Alcoholic Beverage Control Enforcement Division; or
   2. (B) Other duly authorized law enforcement officer or Department of Finance and Administration employee.