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(1) It is a violation of this chapter for any vendor, required to maintain receipts or records under Section 13-32-104, to knowingly:
(a) falsify, obliterate, or destroy the receipts or records;
(b) refuse or fail to make such receipts available for inspection, upon the request of a law enforcement officer, within a reasonable period of time under the circumstances surrounding the request; or
(c) present credentials pursuant to the requirements of this chapter which are false, fraudulent, forged, or fraudulently obtained.
(2) Nothing contained within this section shall be construed to require a vendor to possess the receipts or records required by Section 13-32-104 on or about the vendor's person without reasonable notice.