(a) A fur dealer is any person who, either directly or through another person, engages in the business of buying and selling the pelts or hides of fur-bearing mammals from hunters, trappers, or other fur dealers.

(b) The license fee for a resident or a nonresident fur dealer shall be one hundred dollars ($100).

(c) Any person, before engaging in the business of buying and selling the pelts or hides of fur-bearing mammals, shall possess the appropriate dealer's license; provided, that a furrier may engage in the business of buying and selling the pelts or hides of fur bearing mammals without possessing or being required to possess a fur dealer's license. Such pelts or hides may be purchased by the furrier from fur dealers.

(d) Each dealer must file with the agency, periodically, as directed by the executive director, a complete report, on forms provided by the agency, of the activity of the previous reporting period. The report must be completed in its entirety and the dealer must, by signature, certify as to its accuracy.

(e) The commission is authorized to adopt rules and regulations governing the tagging of all pelts or hides of fur-bearing mammals taken.

(f) Each dealer must permit wildlife officers to inspect the inventory of pelts or hides and any records.

(g) Any person violating this section commits a Class C misdemeanor. Upon conviction of a second or subsequent offense within a twelve-month period, the person's license shall be revoked for a period of one (1) year. In addition, any person found guilty of engaging in business as defined in subsection (a) without the necessary licenses shall be sentenced to the county jail or workhouse, which sentence may be suspended if such person shall show to the court that the appropriate licenses have been subsequently purchased.

(h) When used in this section, “person” includes any resident or nonresident individual, association, partnership, corporation or other legal entity including any individual or entity operating in any capacity on behalf of such individual, association, partnership, corporation or other legal entity.