Each wholesaler shall: keep an invoice for each purchase of tax stamps; maintain a daily record of the tax stamps affixed to cigarette packages; and maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State. A wholesaler shall: keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and allow the Comptroller or the Executive Director to examine the records.