A charitable organization that is required to be registered under this chapter or that is exempted from this chapter by Alaska Stat. § 45.68.120 and a paid solicitor that is required to be registered under this chapter or that is exempted from this chapter by Alaska Stat. § 45.68.120 shall maintain the records required by this chapter for a period of five years in a form that permits the department to make a complete audit of solicitations by the charitable organization or paid solicitor.