§ 2-9-109 - Assessment records.
2-9-109. Assessment records.
(a) (1) Every person required to pay the assessment provided for in this chapter shall keep a complete and accurate record of all catfish feed handled by him or her.
(2) The records shall be in such form and contain other information as the Arkansas Catfish Promotion Board shall prescribe by rule or regulation.
(3) The records shall be preserved for a period of two (2) years and shall be offered for inspection at any time upon written demand by the Director of the Department of Finance and Administration or his or her authorized agent or representative.
(b) (1) At such times as the director may require, every person required to pay the assessment provided for in this chapter shall submit reports or otherwise document any information deemed necessary for the efficient collection of the assessment imposed in this chapter.
(2) The director has the power to cause any authorized agent or representative to enter upon the premises of any person required to pay the assessment provided for in this chapter and examine or cause to be examined by the agent any books, papers, and records which deal in any way with the payment of the assessment or enforcement of the provisions of this chapter.