§ 349. Licensee's books and records; reports. The licensee shall keep
and use in its business such books, accounts, and records as will enable
the superintendent to determine whether such licensee is complying with
the provisions of this article and with the rules and regulations
lawfully made by the superintendent hereunder. Every licensee shall
preserve such books, accounts, and records, including cards used in the
card system, if any, for at least two years after making the final entry
on any loan recorded therein. Preservation of photographic reproduction
thereof or records in photographic form, including an optical disk
storage system and the use of electronic data processing equipment that
provides comparable records to those otherwise required and which are
available for examination upon request shall constitute compliance with
the requirements of this section.

Each licensee shall annually on or before the first day of April file
a report with the superintendent giving such information as the
superintendent may require concerning the business and operations during
the preceding calendar year of each licensed place of business conducted
by such licensee within the state under authority of this article. Such
report shall be subscribed and affirmed as true by the licensee under
the penalties of perjury and shall be in the form prescribed by the
superintendent who shall make and publish annually a consolidated
statement of condition showing the combined assets and liabilities of
all licensed lenders. Such consolidated statement of condition shall be
based upon the information contained in such reports. In addition to
annual reports, the superintendent may require such additional regular
or special reports as may be deemed necessary to the proper supervision
of licensees under this article. Such additional reports shall be in the
form prescribed by the superintendent and shall be subscribed and
affirmed as true under the penalties of perjury.