(a) This section does not apply to an authorized provider who lawfully prescribes or administers, but does not otherwise dispense, a controlled dangerous substance listed in Schedule II, Schedule III, Schedule IV, or Schedule V.
(b) (1) A registrant shall make a complete and accurate record of all stocks of controlled dangerous substances on hand every 2 years during the regular fiscal inventory.
(2) The registrant shall keep the record for 2 years.
(c) Records shall contain the information required by regulations that the Department adopts.
(d) A registrant who complies with federal law on records and reports is deemed to have complied with this section.