A casino operator must—
(a) keep such accounting records as correctly record and explain the transactions and financial position of the operations of the hotel-casino complex or the casino, as the case may be; and
(b) keep the operator’s accounting records in such a manner as will enable—(i) true and fair financial statements and accounts to be prepared from time to time; and(ii) the operator’s financial statements and accounts to be conveniently and properly audited.
Penalty—Maximum penalty—100 penalty units.