Code of Alabama
Article 1 - General Provisions.
Section 28-3-7 - Persons, Firms, etc., Receiving, Storing, Selling or Handling Alcoholic Beverages to Preserve Invoices, Books, Papers, etc., Relating Thereto; Audit and Inspection of Invoices, Books, etc., by Board.

It shall be the duty of every person, firm, corporation, club or association of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled checks or other memoranda touching the purchase, sale, exchange or receipt of any and all such alcoholic beverages for a period of three years.
All such invoices, books, papers, cancelled checks or other memoranda shall be subject to audit and inspection by any duly authorized representative of the board at any and all times.
Any person, firm, corporation, club or association of persons who fails or refuses to keep and preserve the records as required by this section or who upon request by a duly authorized agent of the board fails or refuses to allow an audit or inspection of records as provided in this section shall be guilty of a misdemeanor and shall, upon conviction, be punished by a fine of not less than $50.00 nor more than $200.00, or by imprisonment in the county jail for a period not to exceed 90 days for each offense.

Structure Code of Alabama

Code of Alabama

Title 28 - Intoxicating Liquor, Malt Beverages and Wine.

Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.

Article 1 - General Provisions.

Section 28-3-1 - Definitions.

Section 28-3-2 - Purpose and Construction of Chapter Generally.

Section 28-3-3 - Exceptions for Ethyl Alcohol Intended or Used for Certain Purposes.

Section 28-3-4 - Provisions for Maintenance of Separation of Financial and Business Interests Between Classes of Businesses Regulated by Chapter.

Section 28-3-5 - Retail Dealers to Furnish Duplicate Invoices for Shipments of Alcoholic Beverages Received From Without State to Board.

Section 28-3-6 - Furnishing of Statements of Consignments and Deliveries of Alcoholic Beverages to Board by Common Carriers, Contract Carriers, etc.; Carriers, etc., to Permit Examination of Records by Board.

Section 28-3-7 - Persons, Firms, etc., Receiving, Storing, Selling or Handling Alcoholic Beverages to Preserve Invoices, Books, Papers, etc., Relating Thereto; Audit and Inspection of Invoices, Books, etc., by Board.

Section 28-3-8 - Shipment, Delivery, etc., Within State of Articles Taxed by Chapter by Wholesale Dealers or Distributors Generally; Shipment, etc., of Same to Federal, Military, etc., Reservations Within State by Wholesale Dealers or Distributors.

Section 28-3-9 - Wholesalers and Distributors to File Monthly Reports of Alcoholic Beverages Purchased or Received.

Section 28-3-10 - Wholesale Dealers or Distributors to File Monthly Reports as to Orders of Alcoholic Beverages Purchased by Persons, Firms, etc., Without State.

Section 28-3-11 - Invoices and Receipts to Be Maintained by Persons, Firms, etc., Selling or Shipping Goods, Merchandise, etc., to Persons, Firms, etc., in Another State or to Federal Government for Army, Navy or Marine Purposes; Exemption From Taxat...

Section 28-3-12 - Report of Purchase, Receipt, etc., of Alcoholic Beverages Not Having Revenue, etc., Stamps, Crowns or Lids Affixed Thereto.

Section 28-3-13 - Sale Within State of Alcoholic Liquors or Beverages Manufactured Within States Discriminating Against Alcoholic Liquors or Beverages Manufactured, etc., in This State.

Section 28-3-14 - Procedure for Collection of Due and Unpaid Taxes and Penalties Imposed by Chapter; Lien for Taxes and Penalties.

Section 28-3-15 - Acquisition, Dispensing, etc., of Alcoholic Beverages, Wine, etc., for Medicinal, Scientific, etc., Purposes by Physicians, Dentists, etc.; Acquisition, etc., of Wine for Sacramental or Religious Purposes by Ministers, Pastors, Etc.

Section 28-3-16 - Advertising of Alcoholic Beverages.

Section 28-3-17 - Location of State Liquor Store or Sale of Intoxicating Liquors, Malt Beverages, Wine, etc., in Establishments Within Certain Distances of Grounds, etc., of State Teachers Colleges, Eleemosynary Institutions, Etc.

Section 28-3-18 - Laws as to Manufacture or Possession of Illicit Distilled Liquor or Apparatus for Manufacture of Same, etc., Not Repealed by Chapter.

Section 28-3-19 - Engaging in Prohibited Practices, Refusing to Permit, etc., Inspections of Premises, Interfering With Confiscation of Contraband Alcoholic Beverages, etc., by Persons, Firms, etc., Subject to Taxes Under Chapter.

Section 28-3-20 - Penalties for Violations of Provisions of Chapter or Rules and Regulations of Boards Generally.

Section 28-3-21 - Imposition of Sentence to Hard Labor for County in Lieu of Jail Sentence for Violations of Provisions of Chapter.

Section 28-3-22 - Remittance of Part of Prescribed Penalties by Board; Board Not to Accept Less Than Minimum Penalties.

Section 28-3-24 - Extension of Time of Sale of Alcoholic Beverages on Sunday in County or Municipality Where Sunday Sales Authorized.

Section 28-3-25 - Counties and Municipalities Authorized to Extend Time of Sale of Alcoholic Beverages on Sunday by Resolution or Referendum.