Article D212-77 of the French Cinema and Moving Image Code

The operator of a cinema is responsible for the printed tickets in his possession. He must be able to show the tickets not yet used and to justify, if necessary, the missing quantities of tickets.
In the event of the sale of his establishment, he must justify that the transferee has taken back the tickets in stock or that they have been destroyed.
In the event of cessation of activity, he must justify that they have been destroyed, unless he remains responsible for any fraudulent use that may be made of them.

Original in French 🇫🇷

Article D212-77

L’exploitant d’établissement de spectacles cinématographiques est comptable des billets imprimerie en sa possession. Il est à même de présenter les billets non encore utilisés et de justifier, s’il y a lieu, les quantités de billets manquantes.
En cas de cession de son établissement, il justifie la reprise par le cessionnaire des billets en stock ou leur destruction.
En cas de cessation d’activité, il justifie leur destruction sauf à demeurer responsable de l’utilisation frauduleuse qui pourrait en être faite.