(B)

1. (1) Each person that offers new and unused personal property for sale to the general public at a flea market or other location shall maintain, in accordance with division (B) of this section, a record of the person's purchases of that property. For each purchase transaction, the record shall include at least all of the following:

   1. (a) The date of the transaction;
   2. (b) The name and address of the individual from whom, or the entity from which, the property was purchased;
   3. (c) A full and accurate description of the property purchased, including any identifying letters or marks on the property;
   4. (d) The price paid for the property.
2. (2) With respect to a single purchase of property for five hundred dollars or more, a bill of sale associated with the purchase that contains the information listed in division (B)(1) of this section is sufficient to satisfy the requirements of that division.
3. (3) The record of each purchase transaction shall be maintained for at least two years.

(C) No person shall do any of the following:

1. (1) Knowingly falsify, obliterate, or destroy the record required to be maintained by this section;
2. (2) Knowingly refuse or otherwise fail, upon the request of a law enforcement officer, to make the record required to be maintained by this section available for inspection within a period of time that is reasonable under the circumstances surrounding the request. Nothing in division (C)(2) of this section requires that a law enforcement officer be given immediate access to the record without reasonable notice.
3. (3) Fail to comply with this section.

(D)

1. (1) If the record required to be maintained by this section is lost, stolen, or destroyed, and the circumstances surrounding the loss, theft, or destruction do not constitute a violation of division (C)(1), (2), or (3) of this section, the person shall do both of the following:

   1. (a) Within thirty days after the loss, theft, or destruction, give notice of the loss, theft, or destruction to the sheriff of the county in which the person's principal residence in this state or principal place of business in this state is located;
   2. (b) Immediately begin maintaining a new record as required by this section.
2. (2) A person that notifies the sheriff in accordance with division (D)(1) of this section is in compliance with division (B) of this section as to the record that was lost, stolen, or destroyed and is a subject of the notice.

(E) This section does not apply to any of the following:

1. (1) The sale of a motor vehicle, trailer, or semitrailer that is required to be registered under Chapter 4503. of the Revised Code or for which a certificate of title is required under Chapter 4505. of the Revised Code;
2. (2) The sale of food products, agricultural products, or forestry products;
3. (3) Any business conducted at an industry or association trade show;
4. (4) The sale of handmade or handcrafted items by the individual who produced the items.