(a) A manufacturer, wholesaler, retailer, or other persons who are licensed by the Department of Health to sell, transfer, or otherwise furnish any drug precursor to a person shall:

1. (1) Make an accurate and legible record of the transaction; and
2. (2) Maintain the record for a period of at least two (2) years after the date of the transaction.

(c)

1. (1) Any difference between the quantity of any drug precursor received and the quantity shipped shall be reported to the department within three (3) days after the receipt of actual knowledge of the discrepancy.

2. (2) When applicable, any report made pursuant to the law shall also include the:

   1. (A) Name of any common carrier or person who transported the substance; and
   2. (B) Date of shipment of the substance.

(e) The department may authorize the licensee to submit a comprehensive monthly report instead of the report of each shipment twenty-one (21) days before delivery if it has been determined by the Secretary of the Department of Health that:

1. (1) There is a pattern of regular supply and purchase of the drug precursor between the furnisher and the recipient; or
2. (2) The recipient has established a record of utilization of the drug precursor solely for lawful purposes.

(f) All records kept by licensee pursuant to this part shall be open to inspection by authorized investigators of the department and the Division of Arkansas State Police during:

1. (1) Normal business hours; and
2. (2) At all other reasonable times.