writing, setting forth the particular place where such machine is installed, the kind of machine and its capacity, the owner thereof, the owner’s place of residence, and the purpose for which the machine has been or is intended to be used. (B) Exception Under regulations prescribed by the Secretary, this paragraph shall not apply to any tobacco production machine not used or intended to be used— (i) for the manufacture or production of cigarette or cigars, or to manufacture any other tobacco product or processed tobacco, (ii) to package any tobacco product or processed tobacco, or (iii) to apply unique identification markings to any package. (4) Records (A) In general Any person selling, leasing, importing, exporting, delivering, or otherwise making available a tobacco production machine shall maintain and keep records, as the Secretary prescribes by regulation, relating to any transfers of the machine, including the name, address, other contact information, and any permit, registration, or license number of the person receiving delivery of the machine, or to whom the machine is otherwise transferred, as the case may be. (B) 5-Year holding period for records Any record required to be maintained and kept under subparagraph (A) shall be kept for the 5-year period beginning on the first date such record is required to be so maintained and kept. (C) Availability of records Such records shall be available for inspection by any internal revenue officer during business hours. (D) Safe harbor An ordinary commercial record or invoice shall satisfy the requirements of this paragraph if such record or invoice contains all of the information required under subparagraph (A). (5) Violations (A) In general Whoever knowingly violates paragraph (1), (2), or (3) shall, for each offense, be fined not more than $10,000 or an amount equal to 3 times the fair market value of the tobacco product machine involved (whichever is greater), or imprisoned not more than five years, or both. (B) Recordkeeping Whoever knowingly violates