I.Every person or utility liable for tax under RSA 83-F:4 shall: (a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.II.Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39. 1999, 17:35; 303:6, eff. July 16, 1999.