(a) The department may:
(1) audit or perform a compliance review of a person performing registration or titling services;
(2) investigate any provision of state functions related to registration or titling; and
(3) access any records needed to conduct the audit, compliance review, or investigation.
(b) A county tax assessor-collector may:
(1) audit, perform a compliance review of, or investigate a person providing registration or titling services in the county in which the assessor-collector is located; and
(2) access any records needed to conduct the audit, compliance review, or investigation.
(c) The department's authority under Subsection (a) is not limited by a similar audit, compliance review, or investigation conducted by a county tax assessor-collector under Subsection (b).