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California Penal Code Section 536a

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It is hereby made the duty of every commission merchant,
broker, factor, or consignee, to whom any property is consigned or
entrusted for sale, to make, when accounting therefor or
subsequently, upon the written demand of his principal or consignor,
a true written statement setting forth the name and address of the
person or persons to whom a sale of the said property, or any portion
thereof, was made, the quantity so sold to each purchaser, and the
respective prices obtained therefor; provided, however, that unless
separate written demand shall be made as to each consignment or
shipment regarding which said statement is desired, prior to sale, it
shall be sufficient to set forth in said statement only so many of
said matters above enumerated as said commission merchant, broker,
factor, or consignee may be able to obtain from the books of account
kept by him; and that said statement shall not be required in case of
cash sales where the amount of the transaction is less than fifty
dollars.  Any person violating the provisions of this section is
guilty of a misdemeanor.

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Last modified: January 12, 2009