Every person doing business as a broker or making contracts as a broker or agent for the purchase or sale of any securities or commodities on any board of trade or exchange shall keep or cause to be kept at his office or place of business correct and permanent records or books of account showing each of such transactions as a separate item. The failure so to keep or cause to be kept such records or books of account is prima facie evidence that any such contract was bucketing or bucketshopping. Such records or books of account shall at all times be open to inspection by the Commissioner of Corporations or by any deputy, investigator, or auditor of the Department of Corporations to whom he may delegate such authority in writing.
