(a) An entity that is required to file a report, statement, or record under this title shall obtain each account, bill, receipt, book, paper, or other document necessary to complete and substantiate the report or statement.
(b) The entity shall retain the document for 3 years after:
(1) the date the report, statement, or record was filed; or
(2) if the report, statement, or record was not filed, the date the report, statement, or record was required to be filed.
(c) On request of the Ethics Commission, and after reasonable notice, the documents shall be available for inspection by the Ethics Commission.