(a) The Comptroller shall adopt regulations that:
(1) require an out–of–state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and
(2) specify the period for which an out–of–state seller must maintain the records required under item (1) of this subsection.
(b) An out–of–state seller shall allow the Comptroller or the Executive Director to examine the records maintained in accordance with subsection (a) of this section.