Contents of Records of Purchase and Resale of Used Parts and Accessories
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All dealers as described in § 55-14-104 shall keep records of all used automobile parts and/or accessories purchased by them for resale and these records shall contain, but not be limited to, the following:
Name and address of the person from whom the dealer purchased the parts and/or accessories;
A receipt signed by the person from whom the dealer bought the parts and/or accessories, showing the dealer's purchase price;
The license number of the motor vehicle used by the seller, if there is one; and
The person or place where the seller obtained the parts or accessories.
The information shall be obtained by the dealer before purchasing the articles for resale.