It shall be the duty and responsibility of each affected person or handler to keep adequate records to reflect the true amount of flue-cured tobacco produced, sold or purchased by him, and to make such records available for inspection and audit by the Commission and the Commissioner.
Ga. Comp. R. & Regs. R. 679-1-.14
Georgia Laws 1961, p. 301 as amended; Georgia Laws 1969, p. 763.