(a)
(1) Every buyer shall keep a complete and accurate record of all wheat handled by him or her.
(2) The records shall be in such form and contain other information as the Arkansas Wheat Promotion Board shall prescribe, by rule.
(3) The record shall be preserved for a period of one (1) year and shall be offered for inspection at any time upon written demand by the Secretary of the Department of Finance and Administration or any duly authorized agent or representative of him or her.
(b)
(1) At such times as the secretary may require, every buyer shall submit reports or otherwise document any information deemed necessary for the efficient collection of the assessment imposed in this subchapter.
(2) The secretary shall have the power to cause any duly authorized agent or representative to enter upon the premises of any buyer of wheat and examine or cause to be examined by the agent any books, papers, and records which deal in any way with respect to the payment of the assessment or enforcement of the provisions of this subchapter.