1303. REPORTS REQUIRED OF RETAIL ALCOHOLIC BEVERAGE DEALERS.

All records of retail alcoholic beverage dealers shall be kept in accordance with Section 769 of this Code. In the event that retail alcoholic beverage dealer fails or refuses to furnish any other reports or information referred to upon request therefore, the Tax Commission may enter the premises of such licensee where the records are kept and make such examination as to necessary to compile the required report. The cost of such examination shall be paid by the licensee whose reports are in default.