Each registrant manufacturing, distributing, or dispensing controlled drugs and substances in Schedules I, II, III, or IV shall maintain complete and accurate records of all stocks of such drugs and substances on hand. Records and inventories shall contain such information as shall be provided by rules and regulations promulgated by the department. All records required under this section shall be kept for a period of at least two years. This section shall not apply to practitioners who lawfully prescribe or administer, but not otherwise dispense, controlled drugs and substances listed in Schedules II, III, or IV of this chapter.

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Source: SL 1970, ch 229, § 9 (j); SDCL Supp, § 39-17-82.