Section 40-17-179
Duty of Department of Revenue to enforce provisions.
It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent shall have the right to examine the books, reports, and accounts of every such distributor, manufacturer, storer, or retail dealer of any oils, greases, or their substitutes covered in this article.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §639.)