§ 921. Business records to be kept

Every person engaged in trade who holds a license for which the initial fee of $25 or more is paid shall keep a daybook and a ledger, in which he shall record his business transactions.

§ 922. Failure to keep business records; penalty

If any trader as classified in section 921 of this title is found without the books required by such section, or fails to record his business transactions therein, he shall be fined not more than $50.