Maryland Alcoholic Beverages Section 15-206

      (a)      The liquor control board shall keep accurate records of all purchases of alcoholic beverages, which records shall be open to inspection by the Comptroller or any of his deputies during all regular business hours, and shall also prepare and forward to the board of county commissioners a report for the period ending on April 30th, in each year, which report shall contain a full and complete statement of the business transacted by the board and the results of the operation of the dispensaries or branch dispensaries established under the authority of this subtitle.

      (b)      In Garrett County the books and accounts of the dispensary and of the Liquor Control Board shall be audited at the same time as the books and accounts of the Board of County Commissioners.

      (c)      Provided, that in Wicomico County the reports to the County Commissioners shall be submitted monthly. The June 30th annual report shall be submitted to the County Commissioners, copy of which shall be printed in a newspaper of frequent and general circulation, published in Wicomico County.

      (d)      In Montgomery County the Department of Finance shall keep accurate records of all purchases of alcoholic beverages, and also shall prepare and forward to the County Council and the County Executive of Montgomery County an annual report for the prior fiscal year.