Every person engaged in business in this state as a common carrier or marketer of fuels or petroleum products shall exhibit upon demand by the director of agriculture or the director of revenue, books, papers, and records showing any shipment in, into or out of this state of gasoline, diesel fuel, heating oil, kerosene or aviation turbine fuel and also any books, papers, and records showing the origin or destination of such shipments, including the names and addresses of the consignors and consignees of such shipments.
§ 414.122, RSMo