Mich. Admin. Code R. 432.12
Rule 12. A retailer is responsible for all tickets consigned to him or her. If tickets are stolen, then the retailer shall report the theft to the bureau and to local or state police authorities. The retailer shall pay for the stolen tickets on the settlement date. The retailer shall subsequently file a statement swearing to or affirming, under the penalty of perjury, the facts of the case. The retailer shall furnish to the bureau a copy of the police report covering the theft. Following an investigation by the bureau and police authorities, the bureau may issue a refund to the retailer. Refunds may only be issued if losses to the bureau have been mitigated by retailer's actions in reporting the tickets stolen and the retailer's appropriate accounting of the tickets stolen.
Mich. Admin. Code R. 432.12