The committee treasurer shall keep detailed accounts, records, bills, and receipts necessary to substantiate the information contained in a statement or report filed pursuant to sections 49-1445 to 49-1479 or rules promulgated under sections 49-1401 to 49-14,138. The treasurer shall record the name and address of each person from whom a contribution is received except for contributions of fifty dollars or less received pursuant to subsection (2) of section 49-1472. The records of a committee shall be preserved for five years and shall be made available for inspection as authorized by the commission. Any person violating the provisions of this section shall be guilty of a Class III misdemeanor.