(a) A person engaged in the wholesale or retail business of dealing in new or used motor vehicle parts, tires, or accessories shall make and keep at the place of business for a period of ninety (90) days, a record of:
(1) All motor vehicle parts, tires, or accessories acquired by such a person by purchase, trade, or pawn from any person other than an authorized dealer in motor vehicle parts, tires, or accessories; and
(2) Each completed transaction made pursuant to such an offer.
(b) The record shall include:
(1) A description of the part, tire, or accessory involved;
(2) A description of the person from whom the part, tire, or accessory was acquired;
(3) A description, including the license number, of any motor vehicle in that person's possession; and
(4) Such other information as may be reasonably required for the purpose of this chapter.
(c) The record shall be kept available at the place of business for inspection by any law enforcement officer.