Each dealer shall make a written record, on a form provided by the Secretary, of each business transaction that involves the acquisition of a secondhand precious metal object when the transaction is made. Each dealer shall retain the original copy of the written record required to be made under paragraph (1) of this subsection at the dealer’s place of business. Each pawnbroker shall make a written record, on a form provided by the Secretary, of each business transaction that involves: lending money on pledge of personal property, other than a security or printed evidence of indebtedness; buying personal property on condition of selling it back at a stipulated price; or buying the following items for the purpose of resale: binoculars; cameras; firearms; furs; household appliances; musical instruments; office machines or equipment; radios, televisions, videodisc machines, videocassette recorders, and stereo equipment; personal computers, tapes, and disc recorders; watches; bicycles; and tangible personal property pledged as collateral. Each pawnbroker shall make a written record, on a form provided by the Secretary, of each transaction that involves the acquisition of an item described in subsection (b)(3) of this section for the purpose of resale. A separate record entry shall be made for each item involved in a transaction. Items in a matching set may be recorded as a set if acquired in a single transaction. During the holding period required under § 12–305 of this subtitle, a dealer may place all of the items acquired in a single transaction in a secure container that has been approved by the primary law enforcement unit, if: each item in the transaction has a separate record entry in the written record required under this section; and the secure container is tagged by the dealer with the number that corresponds to the transaction under which the items were acquired and the written record listing the items obtained in the transaction. When a dealer places items into the dealer’s inventory, the dealer shall tag each item individually with a number that corresponds to the transaction under which it was acquired. However, items acquired in a matching set may be tagged as a set. Each item tagged by a dealer under paragraph (1) of this subsection shall remain tagged for the entire period the item is stored in the dealer’s inventory. For the purposes of this subtitle, there is a presumption that an object is a precious metal object if: it reasonably appears to be a precious metal object; and it was received by a dealer in the course of business or is found in the place of business or storage facility of a dealer.