Every person, association or corporation conducting a race or race meet under the provisions of this chapter shall so keep its books and records as to clearly show all financial transactions related to sections 281, 298, 299 and 300, which books and records are subject to audit at any time by the department or the Office of the State Auditor. [2017, c. 231, §20(AMD).]
8 M.R.S. § 277