Commencing January 1, 2006, the Bureau of State Audits shall conduct a performance audit of the licensing and enforcement provisions of this division, and shall report its findings to the board and the Legislature by July 1, 2006. The report shall include, but not be limited to:

1. (a) The actual costs of the program.
2. (b) The level of additional revenue generated by the program compared to the period before its implementation.
3. (c) Tax compliance rates.
4. (d) The costs of enforcement at the varying levels.
5. (e) The appropriateness of penalties assessed in this division.
6. (f) The overall effectiveness of enforcement programs.