(A) A person licensed as a transporter in this State shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel transported by transport truck across the borders of this State.
(B) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars for each violation, as reasonably determined by the department.
(C) The reports required by this section are for information purposes only and the director may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.
(D) This section ceases to be effective if a substantially similar data is available from federal government sources including a federal terminal report.