Section 81-23-402 - Reports of dealers - accounting system - records(1)(a) The department may require licensees to file reports with it at reasonable or regular times that the board may require, showing the licensee's production, sale, or distribution of milk and any information considered necessary by the board that pertains to the production, sale, or distribution of milk, either under oath or otherwise, as the board may direct. Failure or refusal to file a report when directed to do so is grounds for the revocation of the license and is a violation for which the licensee may be fined as provided by this chapter, one or both, at the discretion of the board.(b) The department and the board may request only the records necessary for establishing milk prices pursuant to this chapter. The department shall provide licensees with information concerning procedures a licensee may use to assert a claim of confidentiality with respect to constitutionally protected information that must be submitted to the department, such as trade secret or proprietary information.(2) The board shall adopt a uniform system of accounting to be used by the distributor to account for the usage of all milk received by the distributor.(3) A distributor and producer-distributor shall keep: (a) a record of all milk, cream, or dairy products received, detailed as to location, names and addresses of suppliers, prices paid, deductions or charges made, and the use to which the milk or cream was put;(b) a record of the quantity of each kind of milk or dairy product manufactured and the quantity and price of milk or dairy products sold;(c) a complete record of all milk, cream, or dairy products sold, classified as to kind and grade, showing where sold, and the amount received in payment;(d) a record of the wastage or loss of milk or dairy products;(e) a record of the items of handling expense;(f) a record of all refrigeration facilities sold for storage purposes to any person, showing types, sizes, and location of the facilities and the original or duplicate original of all agreements covering sales for them;(g) other records that the board considers necessary for the proper enforcement of this chapter.En. Sec. 16, Ch. 204, L. 1939; amd. Sec. 9, Ch. 192, L. 1959; amd. Sec. 102, Ch. 431, L. 1975; R.C.M. 1947, 27-416; amd. Sec. 12, Ch. 361, L. 2009.