(a) (1) The Liquor Control Board shall keep accurate records of all purchases of alcoholic beverages.
(2) The records shall be open to inspection by the Comptroller during regular business hours.
(b) (1) The Liquor Control Board shall prepare and forward to the County Commissioners an annual report for the period ending on April 30.
(2) The report shall contain a complete statement of the business conducted by the Liquor Control Board and the operational achievements of the dispensary system.