Section 57-6-202 - Audits and investigations - Penalty for noncompliance(a) The commissioner shall cause to be made a complete audit of each wholesaler at such time as may be deemed advisable for the collection of the taxes levied in this title.(b) The commissioner is authorized to examine the books, papers and records of any wholesaler or retailer, subject to this part, for the purpose of enforcing the collection of the tax herein levied. Any refusal to permit the examination of such books, papers and records shall constitute sufficient reason for the revocation or suspension of any license or permit issued pursuant to this part or a refusal to issue the same.Acts 1959, ch. 278, § 1; 1970, ch. 361, § 3; 1975, ch. 31, § 1; T.C.A., § 57-707; Acts 1983, ch. 476, § 1; 1988, ch. 958, § 2.