Section 40-17-39

Duty of Department of Revenue to enforce provisions.

It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue shall have the right itself or by its agents to examine the books, records, and accounts of every such distributor, refiner, storer, or retail dealer in gasoline covered by the provisions of this article, and any distributor, refiner, storer, or retail dealer who refuses to permit the examination of such records, accounts, or books shall be guilty of a misdemeanor and upon conviction fined not less than $50, nor more than $300. The Department of Revenue, or its agents, shall have the right to examine the records, accounts, books, and invoices of any retail dealer, or storer who makes purchases of gasoline from an Alabama distributor, refiner, storer, or other retail dealer or from any other source on a basis of "tax paid" when, in the opinion of the department, such examination is necessary to determine if such gasoline sold in this state has been reported to the gasoline tax department of the Department of Revenue and the tax thereon paid. Any dealer or person making purchases on the basis of "tax paid" from any licensed dealer or otherwise, who fails to keep the records as herein required, or refuses to permit the duly authorized agents of the Department of Revenue to examine such records shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than $50 nor more than $300 for each such offense.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §654.)