(a) A report required by this subchapter must comply with this section unless a similar report is required by another state law or a municipal ordinance, in which event the required report must comply with the applicable law or ordinance.
(b) If a transaction regulated by this subchapter occurs in a municipality that maintains a police department, the original and a copy of the report required by this subchapter shall be submitted to the municipality's chief of police. If the transaction does not occur in such a municipality, the original and a copy of the report shall be submitted to the sheriff of the county in which the transaction occurs.
(c) For each transaction regulated by this subchapter, the dealer shall submit a report on a preprinted and prenumbered form prescribed by the commissioner or in the manner described by Subsection (c-1). The form must include the following:
(1) the date of the transaction;
(2) a description of the crafted precious metal purchased by the dealer;
(3) the name and physical address of the dealer; and
(4) the name, physical description, and physical address of the seller or transferor.
(c-1) A dealer may submit a list required by Section 1956.062(b) to satisfy the reporting requirement under this section if the list contains the information described by Subsection (c).
(d) The dealer shall retain a copy of the report until the third anniversary of the date the report is filed.