Every dealer in motor vehicle diesel fuel shall keep a record, in such form as may be prescribed by the tax administrator, of all purchases, receipts, sales, and distributions of motor vehicle diesel fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the tax administrator or authorized agents of the tax administrator. [Ord. 933B § 1, 2017.]