Section 13-2432 - Licensees subject to audit. - Maryland Statutes

§ 13-2432. Licensees subject to audit.
 

(a)  In general.- The county commissioners may audit records relating to tip jars of a holder of a tip jar license or wholesaler's license. 

(b)  Access to records.- In accordance with regulations of the county commissioners, a holder of a tip jar license or a wholesaler's license shall make available to an auditor designated by the county commissioners the records that are required for an audit. 

(c)  Record retention.- A holder of a tip jar license or a wholesaler's license shall retain for at least 5 years the records that are required by the county commissioners by regulation. 
 

[An. Code 1957, art. 27, § 255C(j)(2)(i), (ii), (3); 2002, ch. 26, § 2.]