260:43-a Retention of Records by Retail Dealers. –
I. Each retail dealer shall maintain and keep for a period of 3 years records of motor fuel and petroleum products, including purchases of product, opening and closing inventory readings, and pump meter readings.
II. Any retail dealer who fails to provide or maintain, or who denies access to, records required by this section shall be assessed a penalty of $500. Such penalty shall immediately accrue and shall bear interest as specified in RSA 260:40-a.
III. The commissioner is authorized to waive any civil penalty and interest when it is proved to the commissioner's satisfaction that the failure to maintain records within the time period specified in this section was not willful.
Source. 2004, 194:7. 2008, 165:2, eff. July 1, 2008.