(a) Record retention period.--

(1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels and fuels used or sold and delivered within this Commonwealth by the distributor, together with invoices, bills of lading and other pertinent papers as required by the department.

(2) A person purchasing liquid fuels and fuels taxable under this chapter from a distributor for the purpose of resale shall maintain for a period of two years a record of liquid fuels and fuels received, the amount of tax paid to the distributor as part of the purchase price, delivery tickets, invoices and bills of lading and such other records as the department requires.

(3) Additional records include:

(i) A distributor shall keep a record showing the number of gallons of:

(A) all diesel fuel inventories on hand at the first of each month;

(B) all diesel fuel refined, compounded or blended;

(C) all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

(D) all diesel fuel sold, distributed or used, showing the name of the purchaser and the date of sale, distribution or use; and

(E) all diesel fuel lost by fire or other accident.

(ii) A dealer shall keep a record showing the number of gallons of:

(A) all diesel fuel inventories on hand at the first of each month;

(B) all diesel fuel purchased or received, showing the name of the seller, the date of each purchase or receipt;

(C) all diesel fuel sold, distributed or used; and

(D) all diesel fuel lost by fire or other accident.

(b) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.

Cross References. Section 9009 is referred to in sections 9017, 9404 of this title.