Per Curiam.
Taxpayers contend that their records were complete and adequate and that, therefore, the Tax Commissioner lacked authority to institute test checks of their outlets.
The statutory duty imposed upon vendors to maintain records of sales is found in R. C. 5739.11, which states, in pertinent part:
"Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected thereon, which shall be the amount...
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