It is a condition of a person conducting a two-up game who imposes a charge, commission or fee for observing or participating in the game, that the person must keep records showing the following:
(a) the total amount of the charge, commission, or fee received;
(b) the name of the entity to which, and the purpose for which, each payment or benefit was given;
(c) the amount or value of the payment or benefit;
(d) the date when, or the period over which, the payment or benefit was given.