An ultimate purchaser may not receive a refund for or replacement of a product under AS 45.27.190 - 45.27.220 if the manufacturer shows that the problem or condition because of which the ultimate purchaser is claiming a refund or a replacement
(1) is not a nonconformity; or
(2) is a nonconformity that resulted from
(A) alteration of the product by the ultimate purchaser, or by a person who is not the authorized dealer or otherwise authorized by the manufacturer or distributor to make the alteration; or
(B) abuse or neglect by the ultimate purchaser or another person other than the authorized dealer.