"SEC. 72. Retail dealers in de-natured alcohol shall keep a record, in which they shall enter the date upon which they receive any package or packages of denatured alcohol, the person from whom received, the serial numbers of the packages, the serial numbers of the de-natured alcohol stamps the wine and proof gallons, and the date upon which packages are opened for retail.
The transcript for each month's business as shown by this record must be prepared, signed, and sworn to and forwarded to the collector of internal revenue of the district in which the dealer is located before the 10th of the following month. This transcript must be signed and sworn to by the dealer himself or by his duly authorized agent."
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