The Coun­ty Trea­sur­er or autho­rized rep­re­sen­ta­tive, may enter the premis­es of any hotel or motel for inspec­tion and exam­i­na­tion of records in order to effec­tu­ate the prop­er admin­is­tra­tion of this Arti­cle, and to assure the enforce­ment of the col­lec­tion of the tax imposed.  It shall be unlaw­ful for any per­son to pre­vent, hin­der, or inter­fere with the­Coun­tyTrea­sur­er or autho­rized rep­re­sen­ta­tive in the dis­charge of the duties in the enforce­ment of this Arti­cle.  It shall be the duty of every own­er to keep accu­rate and com­plete books and records to which the Coun­ty Trea­sur­er, or autho­rized rep­re­sen­ta­tive, shall at all times have full access, which records shall include a dai­ly sheet showing:

(A) The num­ber of hotel or motel rooms rent­ed dur­ing the twen­­ty-four (24) hour peri­od, includ­ing mul­ti­ple rentals of the same hotel or motel rooms where such shall occur; and

(B) The actu­al hotel or motel tax receipts col­lect­ed for the date in question.