(a) Retail and wholesale dealers in light wines or beer, brewers, manufacturers, and distributors shall keep such records and make such reports with respect to the receipt of and the handling of such liquors as the Director of the Alcoholic Beverage Control Division may by regulation prescribe.
(b) The director shall cause a record to be kept of the names and places of business of persons engaged in the brewing or manufacturing and in the sale of beer.
(c) He or she shall also cause a record to be kept of all beer brewed or manufactured and sold, and the amount thereof of each brewer or manufacturer, or sold by every dealer other than a brewer or manufacturer and a record of all forfeitures collected and all expenses incurred in the collection thereof.