A. The records must show:

(1) From whom the illegal gambling machine and, any monetary contents and any associated proceeds were received;

(2) Under what authority the illegal gambling machine and, any monetary contents and any associated proceeds are held, received or disposed of;

(3) To whom the illegal gambling machine and, any monetary contents and any associated proceeds are delivered;

(4) The date and manner of destruction or disposition of the illegal gambling machine; and

(5) The exact kinds, quantities and forms of illegal gambling machines and, the exact amount of any monetary contents of any machine and the exact amount of any associated proceeds held in custody or disposed of.

B. The records must be open to inspections by all federal and state officers authorized by the laws of the United States, a state or territory of the United States or a foreign nation to investigate or prosecute gambling laws.

C. The Department of Public Safety is responsible for maintaining a centralized record of illegal gambling machines seized. At least quarterly, the department shall provide a report of the disposition of property previously held by the department to the Commissioner of Administrative and Financial Services and the legislative Office of Fiscal and Program Review for review. These records must include an estimate of the fair market value of items seized.

5. Persons making final disposition or destruction of an illegal gambling machine or, its monetary contents or any associated proceeds under court order shall report, under oath,