BPC §22978.4: (a) Except as otherwise provided in paragraph (7), each distributor and each wholesaler shall include the following information on each invoice for the sale of cigarettes or tobacco products: (1) The

(a) Except as otherwise provided in paragraph (7), each distributor and each wholesaler shall include the following information on each invoice for the sale of cigarettes or tobacco products: (1) The name, address, and telephone number of the distributor or wholesaler. (2) The license number of the distributor or the wholesaler as provided by the board. (3) The amount of excise taxes due to the board by the distributor on the sale of cigarettes and tobacco products. (4) The name, address, and license number of the retailer, distributor, or wholesaler to whom cigarettes or tobacco products are sold. (5) An itemized listing of the cigarettes or tobacco products sold. (6) The date the cigarette or tobacco products are sold. (7) Notwithstanding paragraph (3), a distributor that is also a retailer or manufacturer shall include either one of the following on each invoice for the sale of cigarettes or tobacco products: (A) A statement that reads: “All California cigarette and tobacco product taxes are included in the total amount of this invoice.” (B) The amount of excise taxes due to the board by the distributor on the distribution of cigarettes and tobacco products. (b) Each invoice for the sale of cigarettes or tobacco products shall be legible and readable. (c) Failure to comply with the requirements of this section shall be a misdemeanor subject to penalties pursuant to Section 22981.