Sec. 30. (a) A first purchaser shall keep detailed records of all assessments collected and remitted under this chapter for at least three (3) years.
(b) Upon request, a first purchaser shall supply the IPPA with any information from records kept under subsection (a).
(c) The IPPA may periodically audit a first purchaser's checkoff assessment and remittance records kept under subsection (a). An audit must be conducted by:
(1) a certified public accountant of the IPPA's choosing; or
(2) an auditor who is familiar with the:
(A) storage;
(B) conditioning;
(C) shipping; and
(D) handling;
of agricultural commodities. The costs of the audit shall be paid by the IPPA.