67-4a-1006. Failure of person examined to retain records.
(1) If a person subject to examination under Sectiondoes not retain the records required by Section, the administrator may determine the value of property due using a reasonable method of estimation based on all information available to the administrator, including extrapolation and use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under Subsectionand in accordance with Subsection. 67-4a-1002 67-4a-404 67-4a-1003(1) 67-4a-1003(2)
(2) A payment made based on estimation under this section is a penalty for failure to maintain the records required by Sectionand does not relieve a person from an obligation to report and deliver property to a state in which the holder is domiciled. 67-4a-404