A. Each store shall maintain accurate and complete records of the recycled paper carryout bag fees collected, the number of bags provided to customers, the form and recipients of any notice required pursuant to this chapter, and any underlying records, including any books, accounts, invoices, or other records necessary to verify the accuracy and completeness of such records. It shall be the duty of each store to keep and preserve all such documents and records, including any electronic information, for a period of three (3) years from the end of the calendar year of such records.

B. If requested, each store shall make its records available for audit by the finance director during regular business hours for the town to verify compliance with the provisions of this chapter. All such information shall be treated as confidential commercial documents.

C. If any person fails, neglects, or refuses to collect or pay the bag fee, the finance director shall make an estimate of the fees due, based on available information, and shall add thereto penalties, interest, and any additions to the fees. The finance director shall serve upon the delinquent store personally, by electronic mail or by first class mail directed to the last address of the store on file with the town, written notice of such estimated fees, penalties, and interest, constituting a notice of final determination, assessment, and demand for payment (also referred to as "notice of final determination"), due and payable within thirty (30) calendar days after the date of the notice.

D. If payment of any amount of the bag fee due to the town is not received on or before the applicable due date, penalty and interest charges shall be added to the amount due in the amount of: