An owner may not receive a refund or replacement under AS 45.45.300 — 45.45.360 if the manufacturer or distributor shows that the nonconformity complained of (1) does not substantially impair either the use or the market value of the motor vehicle; or
(2) is the result of (A) alteration of the motor vehicle by the owner or a person other than a dealer or repairing agent that is not authorized by the manufacturer or distributor; or
(B) abuse or neglect by the owner or a person other than the dealer or repairing agent.