(a) As used in this section, “cremation” means the heating process by which the remains of a deceased animal are reduced to bone fragments through combustion and evaporation; provided, however, that “cremation” does not include any reduction of animal remains to bone fragments that is incidental to the preparation of food or any manufacturing process.

(b) No person who, for remuneration, engages in the cremation of animal remains in this state, shall fail to ensure that a written receipt is provided to each person who delivers animal remains to such person for cremation. The receipt shall be signed by both the person who receives the animal remains and the person who delivered the animal remains for cremation and shall indicate:

(1) The name of the deceased animal, if any;

(2) The date and time of delivery;

(3) The name of the person who delivered the animal remains for cremation; and

(4) The name of the person who received the animal remains for cremation from the person identified in subdivision (b)(3).

(c) At the time of releasing the cremated remains of an animal, a person who, for remuneration, engages in the cremation of animal remains in this state shall ensure that a written receipt signed by both the person who released the cremated animal remains and the person who received the cremated animal remains is provided to the person who received the cremated animal remains. The receipt shall indicate:

(1) The name of the deceased animal, if any;

(2) The date and time of the release;

(3) The name of the person to whom the cremated animal remains were released; and

(4) The name of the person who released the cremated animal remains to the person identified in subdivision (c)(3).

(d) The requirements of this section shall not apply to veterinarians licensed to practice in this state in accordance with the Tennessee Veterinary Practice Act, compiled in title 63, chapter 12.

(e) Failure to provide a receipt as required by subsection (b) or (c) is a Class E felony. In addition to any authorized period of incarceration, failure to provide a receipt as required by subsection (b) or (c) is punishable by a fine in the amount of no less than five hundred dollars ($500).