(a) A person to whom this subchapter applies shall, for each transaction in which the person sells or transfers to another person a catalytic converter that is removed from a motor vehicle, maintain an accurate record of the transaction until the second anniversary of the date of the transaction.
(b) A record is sufficient to meet the requirements of Subsection (a) if it contains:
(1) a description made in accordance with the custom of the trade for the volume of catalytic converters sold or transferred;
(2) the name of the person to whom the catalytic converters were sold or transferred; and
(3) the date of the transaction.

(c) A record containing the information described by Subsection (b) that is maintained in accordance with other law or as a routine business practice satisfies the requirements of Subsection (a).