5J-20.074, F.A.C.
5J-20.074. Audits
Cite as Fla. Admin. Code r. 5J-20.074
(1) The department may initiate random audits of sales or purchase records of any person, firm, or corporation for the purposes of determining compliance with this chapter. The person, firm or corporation shall make available all papers, books, accounts, documents and other business records necessary to sufficiently document gallonage certified to the department.
(2) Fraudulent reporting of information is a violation of Chapter 527, F.S., and subject to penalties provided therein in addition to payment of the assessments due.