(2) The record required in subsection (1) of this section must contain:
(a) The date of the purchase of the new and unused property;
(b) The name and address of the person from which the new and unused property was purchased;
(c) A description and identification of the new and unused property; and
(d) The price paid for the new and unused property.
(3) A person shall, upon request, provide the record described in subsection (2) of this section for the purpose of inspection within a reasonable time.
(4)(a) A person who violates this section commits a Class C misdemeanor.
(b) A person who violates this section and who has one prior conviction under this section that was entered within the last 10 years commits a Class B misdemeanor.
(c) A person who violates this section and who has two or more prior convictions under this section that were entered within the last 10 years commits a Class A misdemeanor. [2003 c.338 §3]
Note: See note under 167.500.