Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 216-A. Examination of records, equipment and premises

(a) The department is hereby authorized to examine the books and records, the inventory of cigarettes and the premises and equipment of any dealer in order to determine compliance with the provisions of this article and to verify the accuracy of the payment of the tax imposed by the Cigarette Tax Act.  Every such person is hereby directed and required to give to the department or its duly authorized representative the means, facilities and opportunity for such examinations.

(b) Any person who prevents or hinders the department or any designated agent thereof from making a full inspection of the premises where cigarettes are sold or stored or prevents or hinders the inspection of invoices, books, records, equipment, inventory or papers required to be kept shall be guilty of a violation of this article and subject to the penalties provided herein.