B.__The name and address of the person, corporation or entity from whom the new and unused property was acquired;

C.__An identification and a description of the new and unused property acquired;

D.__The price paid for the new and unused property; and

E.__The signature of the seller and buyer of the new and unused property.

2.__Violations.__An unused property merchant required to maintain receipts under this section may not knowingly:

A.__Falsify, obliterate or destroy receipts;

B.__Refuse or fail upon request to make receipts available for inspection within a period of time that is reasonable under the individual circumstances surrounding the request, except that this section may not be construed to require an unused property merchant to physically possess a receipt without reasonable notice; or

C.__Fail to maintain receipts required by this section for at least 2 years after receiving the receipts.

3.__Exemptions.__The provisions of this chapter do not apply to:

A.__An event that is organized for the exclusive benefit of any fund, foundation, association or corporation organized and operated for religious, educational or charitable purposes if no part of any admission fee or parking fee charged to vendors or prospective purchasers, or the gross receipts or net earnings from the sale or exchange of personal property, whether in the form of a percentage of the receipts or earnings, as salary, or otherwise, inures to the benefit of any private shareholder or person participating in the organization or conduct of the event;

B.__An event at which all of the personal property offered for sale or displayed is new and all persons selling, exchanging, offering or displaying personal property for sale or exchange are manufacturers or authorized representatives of manufacturers or distributors;