A used automotive components dealer who fails in any respect to keep a book or similar record prescribed by section 44-1325 or to set out in a book or similar record any matter this article requires or who refuses, on demand of any peace officer of this state, to exhibit a book or similar record, business record, receipt or transaction record, or who knowingly destroys a book or similar record within two years after making the final entry of any transaction or who otherwise fails to comply with this article is guilty of a class 1 misdemeanor.