(1) keep an invoice for each purchase of tax stamps;

(2) maintain a daily record of the tax stamps affixed to cigarette packages; and

(3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.

(b) A wholesaler shall:

(1) keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and

(2) allow the Comptroller to examine the records.