Audit

Audit.—(1) The Commissioner may, by order, select any dealer or person,—

1. (a) for the evaluation of the audit of the returns on the basis of the audit report submitted by the dealer or person under section 61;
2. (b) or for the audit of the returns submitted by such dealer or person.

1. (2) The Commissioner shall, after service of the order, conduct the audit of the returns and financial statements of such dealer or person in the manner and within the time as may be prescribed.