A. The department shall keep records and accounts showing separately the taxes collected under each of the classifications and amounts collected from businesses engaged in within each county as prescribed in this article and article 2 of this chapter. Each month the department of revenue shall deliver a statement to the state treasurer and a duplicate statement to the director of the department of administration showing all collections made during the preceding month and setting forth the classifications and amounts collected from businesses engaged in within this state.

B. The department shall keep full and accurate records of all monies it receives, shall show how such monies were disbursed and shall preserve all returns filed with it as prescribed by section 42-1105.