(1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
(a) forward the necessary records to Salt Lake City; or
(b) pay the necessary expenses of an auditor to make the examination at the proper division office.
(2) Funds collected under this section:
(a) shall be deposited with the state treasurer; and
(b) are dedicated credits for the commission.