(a) A person may not operate a boat on water of the state for towing a person on water skis, a surfboard, or a similar device unless
(1) the boat is equipped with a rearview mirror in which the person being towed can be viewed; or
(2) there is, in the boat, a person of 12 years of age or older in addition to the operator in a position to observe the progress of the person being towed.
(b) A person may not operate a boat on water of the state to tow a person under 13 years of age on water skis, a surfboard, or a similar device unless the person being towed is wearing a United States Coast Guard approved
(1) Type I, Type II, or Type III personal flotation device; or
(2) Type V personal flotation device if the Type V personal flotation device is in serviceable condition and
(A) if the approval label on the Type V personal flotation device indicates that the device is approved for the activity;
(B) for a device that contains a reference to an owner's manual, if the Type V personal flotation device is used in accordance with the requirements in the owner's manual.