50-65-112: Inspection.

To enforce the provisions of this chapter, the department of revenue may examine the books, papers, invoices, and other records of any person in possession, control, or occupancy of any premises where cigarettes are placed, stored, sold, or offered for sale, as well as the stock of cigarettes on the premises. Each person in the possession, control, or occupancy of any premises where cigarettes are placed, stored, sold, or offered for sale shall give the department of revenue the means, facilities, and opportunity for the examinations authorized by this section.