(a) Each distributor and each dealer shall keep complete and accurate records of all cigars and cigarettes manufactured, produced, purchased, and sold. The records shall be of the kind and in the form prescribed by the commissioner and shall be safely preserved for three years in an appropriate manner to ensure permanency and accessibility for inspection by the commissioner and his authorized agents. The commissioner and his authorized agents may examine the books, papers, and records of any distributor or dealer in this state for the purpose of determining whether the tax imposed by this chapter has been fully paid and, for the purpose of determining whether the provisions of this chapter are properly observed, may investigate and examine the stock of cigars or cigarettes in or upon any premises including, but not limited to, public and private warehouses where the cigars or cigarettes are possessed, stored, or sold.

(b) The commissioner and his authorized agents may examine the books, papers, and records of any transportation company, any common, contract, or private carrier, and any public or private warehouse for the purpose of determining whether the provisions of this chapter are properly observed.