Practitioners including but not limited to medical doctors, dentists, veterinarians, osteopaths, and podiatrists

osteopaths, and podiatrists (a) Schedule II and III Controlled Substance Stock, if total is No. 15 controlled substance units or less shall be stored in a locked substantially constructed steel or wood cabinet in a securely safeguarded location. If the total quantity of schedule II and III controlled substance stock is more than 15 controlled substance units, such stock shall be stored in an approved safe. In the case of veterinary practitioners an additional No. 25 controlled substance units of schedule II or III controlled substance stock of the barbiturate-type, for use solely for animal anesthesia or animal euthenasia, may be stored in a locked substantially constructed steel or wood cabinet. (b) Schedule IV and V Controlled Substance Stock shall be stored in a locked substantially constructed steel or wood cabinet or in a securely safeguarded location. (c) In no case shall a practitioner's controlled substance stock be left unsecured or unattended in an examining room, treatment room, automobile, or in any other location assessible to nonauthorized persons.