19.623—Records of inventories.
(a) General.
When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:
(5)
The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.
(b) Overages, gains, or losses.
A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory.
(c) Retention.
A proprietor must retain inventory records and make them available for inspection by TTB officers.