It is an offense for any new and unused property merchant required to maintain receipts under this part to knowingly:

(1) Falsify, obliterate or destroy such receipts;

Terms Used In Tennessee Code 47-25-1604

  • New and unused property: means tangible personal property that was acquired by the new and unused property merchant directly from the producer, manufacturer, wholesaler or retailer in the ordinary course of business which has never been used since its production or manufacturing or which is in its original and unopened package or container, if such personal property was so packaged when originally produced or manufactured. See Tennessee Code 47-25-1601
  • New and unused property merchant: means a person who engages in the retail sale of personal property at a wholesale/retail outlet in this state and some of such property offered for sale is new and unused. See Tennessee Code 47-25-1601
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
(2) Refuse or fail, upon the request of a law enforcement officer, to make such receipts available for inspection within a period of time which is reasonable under the individual circumstances surrounding such request; provided, that nothing contained within this section shall be construed to require the new and unused property merchant to possess such receipt on or about the merchant’s person without reasonable notice;
(3) Fail to maintain the receipts required by this part for at least two (2) years; or
(4) Present credentials pursuant to the requirements of this section which are false, fraudulent, forged, fraudulently obtained or the nature of which is misrepresented.
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