CHAPTER 192

An Act to amend and reenact § 4-44 of the Code of Virginia, relating to
records to be kept by licensees of the Virginia Alcoholic Beverage Con-
trol Board, to require the keeping of separate records of purchases
and sales of alcoholic beverages by certain licensees. (H 381]

1

Approved March 6, 1958

Be it enacted by the General Assembly of Virginia:
be. That § 4-44 of the Code of Virginia be amended and reenacted as

‘ollows :

§ 4-44. (a) Every person who is licensed in Virginia to manufac-
ture, to bottle or to sell at wholesale any alcoholic beverages shall keep a
complete * , accurate and separate record of all alcoholic beverages pur-
chased, manufactured, bottled and sold, or manufactured, bottled or sold,
by him. Such records shall show the quantities of all such alcoholic bever-
ages manufactured and bottled, or manufactured or bottled, by him, the
dates of all sales and deliveries or shipments, the names and addresses of
all persons to whom sales and deliveries or shipments are made, the quan-
tities and kinds of alcoholic beverages sold and delivered or shipped and
the prices charged therefor.

(b) Every person licensed to sell at retail any alcoholic beverages
shall keep a complete * , accurate and separate record of all purchases
thereof, the dates of such purchases, the kinds and quantities of alcoholic
beverages purchased, the prices charged such licensee therefor, and the
names and addresses of the persons from whom purchased. Every such
licensee shall also preserve all invoices showing his purchases. He shall,
unless he has signed the agreement provided in sub-section (d) of § 4-40,
also keep an accurate account of daily sales, showing quantities of alco-
holic beverages sold and the total price charged by him therefor; such
account need not give the names or addresses of the purchasers thereof.

(c) All such records, invoices and accounts shall be kept by each such
licensee at the place of business designated in his license and shall at all
times be open to inspection by the Board, by the State Tax Commissioner
and any person or persons that may be designated as an agent by them or
either of them.

The Board, the Commissioner and the agents duly authorized by them
or either of them shall at all times be allowed free access during business
hours to every place in this State where alcoholic beverages are manufac-
tured, bottled, stored, offered for sale or sold, for the purpose of examining
and inspecting such place and all records, invoices and accounts therein.