New Mexico Statutes 57-9A-4. Recordkeeping requirements; violations
A. A vendor of unused merchandise shall maintain receipts for the vendor’s purchase of any unused merchandise sold or offered for sale by the vendor at an open market. The receipts shall be kept at the open market in which the unused merchandise is offered for sale and at the vendor’s residence or principal place of business for two years after the merchandise is sold. Each receipt shall specify:
(1) the date of the purchase;
(2) the name and address of the person from whom the unused merchandise was acquired;
(3) a description of the unused merchandise purchased, including any specific lot numbers or other identifying characteristics;
(4) the amount paid for the unused merchandise; and
(5) the signature of the buyer and the seller of the unused merchandise.
B. It is a violation of the Unused Merchandise Ownership Protection Act for a person to knowingly:
(1) falsify, obliterate or destroy any receipt required to be kept pursuant to this section;
(2) at the request of a police officer, as defined in Section 29-7-7 N.M. Stat. Ann., fail or refuse to produce any receipt required to be kept pursuant to this section; and
(3) fail to maintain any receipt as required by this section.