The following records and information shall be maintained with regard to raffle prizes:
- (1) The amount of proceeds received from the raffle.
- (2) The expenses deducted from the net receipts of a raffle.
- (3) A list of prizes and receipts for purchase of prizes.
- (4) A list of winners’ names and addresses for prizes in excess of $100.
- (5) The cash value of all prizes.