The Department of Health and Environmental Control is authorized to audit records of sale of hypodermic needles and devices sold by any provider and is empowered to promulgate rules and regulations necessary for the effective enforcement of this article, which rules and regulations shall have force of law unless overturned by a court of competent jurisdiction.

Provided, nothing in this article shall apply to veterinarians in connection with the practice of their profession or to certified or licensed durable medical equipment providers when selling hypodermic needles and syringes to insulin dependent diabetics.