A retail licensee shall make and maintain a record showing in detail:
(i)
quarterly expenditures made separately for:
(A)
malt or brewed beverages;
(B)
liquor;
(C)
set-ups;
(D)
food; and
(E)
any other item required by the department; and
(ii)
sales made separately for:
(A)
malt or brewed beverages;
(B)
set-ups;
(C)
food; and
(D)
any other item required by the department.
(b)
A retail licensee shall make and maintain a record required by Subsection (1)(a):
(i)
in a form approved by the department; and
(ii)
current for each three-month period.
(c)
A retail licensee shall support an expenditure by:
(i)
a delivery ticket;
(ii)
an invoice;
(iii)
a receipted bill;
(iv)
a canceled check;
(v)
a petty cash voucher; or
(vi)
other sustaining datum or memorandum.
(d)
In addition to a record required under Subsection (1)(a), a retail licensee shall make and maintain any other record the department may require.
(2)
After receiving written notice of an official proceeding or investigation under Chapter 15, Alcoholic Product Liability Act, or a criminal proceeding or investigation for a violation of Section 41-6a-502 or 41-6a-517, a retail licensee shall retain a record that is relevant to the proceeding or investigation, including any video surveillance, for a period of at least two years after the day on which the notice is received.
(3)
(a)
A record of a retail licensee is subject to inspection by an authorized representative of the commission or the department.
(b)
A retail licensee shall allow the department, through an auditor or examiner of the department, to audit the records of the retail licensee at times the department considers advisable.
(4)
Sections 32B-1-205 and 32B-4-505 apply to a record required to be made or maintained in accordance with this section.
