Each foreign bank which is licensed to establish and maintain a Mississippi state branch, Mississippi state agency or Mississippi representative office shall maintain at any such office, and make available upon request by the commissioner, appropriate books, accounts and records reflecting (a) all transactions effected by or on behalf of such office and (b) all actions taken in the State of Mississippi by employees of the foreign banking corporation located in the State of Mississippi to effect transactions on behalf of any office of such foreign bank located outside the State of Mississippi.