Section 5. Every manufacturer, wholesaler, vending machine operator, transportation company and unclassified acquirer shall keep a complete and accurate record of all tobacco products manufactured, purchased or otherwise acquired. Such records except in the case of a manufacturer shall include a written statement containing the name and address of both the seller and the purchaser, the date of delivery, the quantity of tobacco products, the trade name or brand thereof and the price paid for each brand of tobacco products purchased. Such other records shall be kept by the foregoing persons as the commissioner shall reasonably prescribe. Every manufacturer and every wholesaler shall deliver with each sale or consignment of tobacco products a written statement containing the name or trade name and address of both the seller and the purchaser, the date of delivery, the quantity of tobacco products, the trade name or brand thereof, correctly itemizing the prices paid for each brand of cigarettes purchased, and shall retain a duplicate of each such statement. Every vending machine operator shall keep a detailed record of each vending machine owned for the sale of tobacco products showing the location of the machine, the date of placing the machine on the location, the quantity of each brand of tobacco products placed in the machine, the date when placed therein and the amount of the commission paid or earned on sales through such vending machine. He shall, whenever he fills or refills the vending machine, deliver to the owner or tenant occupying the premises where the machine is located a written statement containing his own name and address, the name and address of the owner or the tenant, the date when the machine was filled and the quantity of each brand of tobacco products sold from the machine since the date when tobacco products were last previously placed in the machine. No licensee shall issue or accept any written statement which is known to him to contain any statement which falsely indicates the name of the customer, the type of merchandise, the prices, the discounts, or the terms of sale; nor shall there be inserted in any invoice given or accepted by any licensee any statement which makes the invoice a false record, wholly or in part, of the transaction represented therein; nor shall there be withheld from any invoice given or accepted by any licensee any statements which properly should be included therein, so that in the absence of such statements the invoice does not truly reflect the transaction involved. The use of any device or game of chance to aid, promote or induce sales or purchases of tobacco products or the giving of any tobacco products in connection with any device or game of chance is prohibited. All statements and other records required by this section shall be in such form as the commissioner shall prescribe and shall be preserved for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his authorized agent. Whenever tobacco products are received or acquired within the commonwealth by a wholesaler, vending machine operator, unclassified acquirer or retailer, each shipping case or other container of such tobacco products shall bear the name and address of the person making the first purchase or such other markings as the commissioner may prescribe. Whenever tobacco products are shipped outside the commonwealth every licensee so shipping them shall cause to be placed on every shipping case or other container in which the tobacco products are shipped, the name and address of the consignee to whom the shipment is made outside of the commonwealth.