1.    Every retailer required to make a report and pay any tax under this chapter shall preserve such records of the gross proceeds of sale as the commissioner may require and every retailer shall preserve for a period of three years and three months all    invoices and other records of goods, wares, or merchandise purchased for resale. All such books, invoices, and other records must be open to examination at any time by the commissioner or any of the commissioner’s duly authorized agents.

2.    Whenever a retailer accepts a resale certificate at the time of making a sale, which sale would otherwise be subject to the sales tax, and such resale certificate contains the sales tax permit number of the purchaser, such retailer making the sale is relieved from submitting the sales tax upon the purchase price of the merchandise sold. Whenever a person submits a false resale certificate to a retailer, the person submitting the certificate is personally liable for the tax on the sale.