(a) Except for a retailer, a licensee or a person required to be licensed shall maintain for each sale a complete and accurate record showing:
(1) the date of sale of the perishable commodities;
(2) the person to whom the perishable commodities were sold;
(3) the grade and selling price of the perishable commodities; and
(4) an itemized statement of expenses of any kind or character incurred in the sale or handling of the perishable commodities, including the amount of the commission to the licensee or person required to be licensed.
(b) On demand of the department or of an owner, seller, or agent of the owner or seller, the licensee or person required to be licensed shall furnish the information demanded before the 11th day following the date of demand.
(c) A licensee or a person required to be licensed shall maintain the information required to be kept by this section for at least three years after the date of sale.