La. Stat. tit. 37 § 1877
Every antique dealer shall be required to maintain a record, setting forth each purchase of any object which meets the definition of a cemetery artifact or used building component, when the value of any single piece of such merchandise, any lot of used building components or article received shall be twenty-five dollars or more for each single transaction. The price at which a piece of such merchandise is offered for sale by an antique dealer shall be considered prima facie evidence of the value of the piece of such merchandise. Each cemetery artifact purchased shall be recorded at the time of each transaction, and such record shall contain an accurate detailed description in the English language of the merchandise or article received as set forth in R.S. 37:1874(B)(13), along with the amount paid therefor. This record shall be kept for a minimum period of three years. Copies of the reports as set forth in R.S. 37:1874 will satisfy the records requirement.
La. R.S. § 37:1877