The commission is authorized to examine the books, papers and records of any wholesaler and dealer in this state for the purpose of determining whether the tax so imposed by this chapter has been fully paid, and shall have the power to investigate and examine, according to law, any premises where any alcoholic beverage is possessed, or stored for the purpose of sale, or sold, for the purpose of determining whether this chapter is being complied with. Any refusal to permit the examination of any of such books, papers, and records, or the investigation and examination of such premises, shall constitute sufficient reason for the revocation of a license or the refusal to issue a license.
T.C.A. § 57-3-409