TCA § 62-22-101 — Record keeping — Penalties

Every person, firm or corporation in the business of purchasing and selling antiques shall maintain a permanent ledger in which each item purchased exceeding the value of fifty dollars ($50.00) in the course of business shall be listed. Each antique dealer shall, at the time of making any purchase, enter upon the book a clear and accurate description of each item purchased exceeding the value of fifty dollars ($50.00), the date of purchase, the amount paid for the item, the name and residence address of the seller and, if the article bears a serial number, the serial number. The book shall be carefully preserved without alteration and shall at all times be open to the inspection of the sheriff of the county and the chief of police or any police officer of the city or county. Every person, firm or corporation, or their agents or employees, who violates this chapter commits a Class C misdemeanor.