Section 18-14-411 - Financial records - Examination(a) The person or entity responsible for making or collecting common expense assessments or maintenance assessments shall keep detailed financial records.(b) All financial and other records shall be made reasonably available for examination by any time-share interest owner and his or her authorized agents.(c)(1) An escrow agent that receives funds related to time-share interest transfer services provided to a consumer time-share reseller shall retain all resale transfer agreements, escrow account records, and affidavits received under this chapter for a period of four (4) years.(2) An escrow agent that intentionally fails to comply with the provisions of this chapter concerning the establishment of an escrow account, deposits of funds into escrow, withdrawal therefrom, and maintenance of records is guilty of a Class D felony.Amended by Act 2021, No. 733,§ 3, eff. 7/28/2021.Amended by Act 2013, No. 710,§ 4, eff. 8/16/2013.Acts 1983, No. 294, Art. 3, § 3-110; A.S.A. 1947, § 50-1324.