A vendor shall keep: complete and accurate records of: all retail sales and sales for use; and the sales and use tax collected; and other records in the form that the Comptroller requires by regulation, including bills of lading and invoices. A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours. A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller: consents in writing to an earlier destruction of the records; or requires in writing that the records be kept longer.