Section 28-4535 - Dealer records; replacement; feeA. A dealer shall keep a written record of the vehicles on which the dealer license plate or plates are used and the person to whom each plate or pair of plates is assigned. The dealer shall make the record available for inspection by the department, a member of the highway patrol or any other peace officer.B. The record required by this section shall contain the following information for each dealer license plate:2. The make, type, year, model and identification number of a vehicle to which it is assigned.3. The name and address of any assignee.C. The director may authorize a dealer to use an inventory stock number in lieu of the vehicle identification number required in subsection B of this section if the director is satisfied that the dealer's records are sufficiently detailed and accurately maintained to disclose the full vehicle identity if necessary.D. If a dealer license plate is lost or stolen, the dealer shall make a written report immediately to the director that identifies the plate by type and number, including all available data concerning the loss or theft.E. For each dealer license plate, pair of plates or year validating tab to replace lost, destroyed or mutilated plates or tab, the dealer shall pay a replacement fee as prescribed in section 28-4542.