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May the licensee refuse an ABC investigator permission to examine the licensee’s books and records pertaining to the licensed business?

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No. Any licensee who refuses to permit ABC investigators to make an inspection or an examination of books and records for which provision is made in the Act is guilty of a misdemeanor. In addition, it is a misdemeanor for a licensee to falsify or to fail to keep books and records required to be kept under the provisions of the Act or the regulations of the Department. (Sections 25617, 25751, 25753 and 25755)