Section 32310 does not apply to any of the following:
(a) The sale of, giving of, lending of, importation into this state of, or purchase of, any large-capacity magazine, to or by any entity that operates an armored vehicle business pursuant to the laws of this state.
(b) The lending of large-capacity magazines by an entity specified in subdivision (a) to its authorized employees, while in the course and scope of employment for purposes that pertain to the entity’s armored vehicle business.
(c) The return of those large-capacity magazines to the entity specified in subdivision (a) by those employees specified in subdivision (b).