(a)(1) Not later than 21 days after the end of each calendar quarter, and more frequently if so directed by the Comptroller, each licensed wholesaler shall submit complete and accurate information in the form and manner the Comptroller requires to facilitate compliance with this title, including a list by brand family of the total number of cigarettes, or in the case of roll-your-own cigarettes, the equivalent stick count for which the licensed wholesaler affixed stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes.

(b)(1) The Comptroller may disclose to the Attorney General and the Executive Director any information received under this subtitle and requested by the Attorney General or the Executive Director for purposes of determining compliance with and enforcement of the provisions of this title.

(e)(1) To promote compliance with this subtitle, the Attorney General may adopt regulations requiring a tobacco product manufacturer subject to the requirements of § 16-503(a) of this subtitle to make the escrow deposits required in quarterly installments during the year in which the sales covered by the deposits are made.