Maryland Code, Criminal Law § 13-2432

(a) The county commissioners may audit records relating to tip jars of a holder of a tip jar license or wholesaler's license.

(b) In accordance with regulations of the county commissioners, a holder of a tip jar license or a wholesaler's license shall make available to an auditor designated by the county commissioners the records that are required for an audit.

(c) A holder of a tip jar license or a wholesaler's license shall retain for at least 5 years the records that are required by the county commissioners by regulation.