(a) 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:
(1) Name and address of the person from whom the dealer purchased the parts and/or accessories;
(2) A receipt signed by the person from whom the dealer bought the parts and/or accessories, showing the dealer's purchase price;
(3) The license number of the motor vehicle used by the seller, if there is one; and
(4) The person or place where the seller obtained the parts or accessories.
(b) The information shall be obtained by the dealer before purchasing the articles for resale.
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