(1) The concessionaire shall cause all accounts relating to stock invoices, delivery notes, other documents, or any subsidiary accounts relating to the goods deposited in a warehouse to be retained at the shop and available for inspection by the proper officer at any time.
(2) The concessionaire or his or her servant shall allow the proper officer to make copies and take extracts and to make such entries in such accounts, documents or subsidiary accounts as the necessity of the occasion should require and to sign or initial any such records.