(b) On or before December 31 of each year, each municipality that has requested its share of highway user revenues and each county shall make a report to the Administration in the form that it requires. This report shall show the mileage of county roads added to or removed from the county road system in the county or municipality during the 12 months ending on December 1 of that year.

(c) The Motor Vehicle Administration and each county shall give the Administration any other information that the Administration requires for purposes of this subtitle.