2013 Maryland Code
CRIMINAL LAW
§ 13-2432 - Licensees subject to audit
§13-2432.
(a) The county commissioners may audit records relating to tip jars of a holder of a tip jar license or wholesaler’s license.
(b) In accordance with regulations of the county commissioners, a holder of a tip jar license or a wholesaler’s license shall make available to an auditor designated by the county commissioners the records that are required for an audit.
(c) A holder of a tip jar license or a wholesaler’s license shall retain for at least 5 years the records that are required by the county commissioners by regulation.
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