(a) The assessment payment remitted quarterly shall be accompanied by reports prescribed by the chair. Depending upon whether the remitter is a carrier, the State Insurance Fund, private or public self-insured employer, or private or public group self-insured employer, these reports may contain but not be limited to: written premium; total payroll; payroll by classification; adjustments from prior periods; etc. Annual reports prescribed by the chair may also be required.

(b) All such prescribed reports will require an attestation by an authorized representative that all information is true, correct and complete. A remitter that knowingly makes a material misrepresentation of information related to assessments shall be guilty of a Class E felony.

(c) To the extent that a remitter is also required to report the information requested by this section, or substantially similar values, to other governmental entities including but not limited to State and Federal agencies, then the information reported by the remitter to the board shall be consistent with the payer’s reporting to other entities. To the extent that the remitter’s reporting to the board is materially inconsistent with the remitter’s reports to other governmental entities, then the remitter shall disclose such inconsistency in the reports submitted to the board and supply an explanation for such inconsistency.