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Every dealer or handler shall keep a complete and accurate record of all eggs handled by him. Such records shall be in such form and contain such other information as the board shall, by rule or regulation, prescribe. The records shall be preserved by said dealers or handlers for a period of one (1) year and shall be offered for inspection at any time upon oral or written demand by the board, the Commissioner of Agriculture and Commerce, or any duly authorized agent or representative of either.

Every dealer or handler, at such time or times as the board or the Commissioner of Agriculture and Commerce may require, shall submit reports or other documentary information deemed necessary for the efficient and equitable collection of the assessment imposed under this article.