(a) As required by subsection (b) of this section, each holder of a retailer’s license shall maintain upon the licensed premises, either physically or electronically, records of canceled importation permits and of invoices and delivery slips that, as determined by ABRA, fully show the purchases made by and deliveries made to the licensee of all alcoholic beverages except beer, including:
(1) The quantity, in gallons, of each kind of alcoholic beverage in each purchase;
(2) The date of each purchase;
(3) The name and business address of the person from whom the alcoholic beverage was purchased, including the license number of the vendor, if licensed under this title;
(4) The price of each kind of alcoholic beverage purchased and the total price for the quantity purchased; and
(5) The character, brand, and quantity, in gallons, of all alcoholic beverages acquired other than by purchase.
(b) All invoices and delivery slips required to be maintained by this section and importation permits after cancellation, as required by § 25-119, shall be systematically filed and maintained for 3 years from the date of receipt and shall show a true, accurate, and complete statement of terms and conditions on which each purchase was made.