A. On or before March 31 of each year after the recordation of the instrument described in section 48-4975, subsection C, each municipal provider delivering water to water district member land shall file a report with the district, with the director of water resources and with the county assessor and treasurer of the county where the water district member lands are located, that contains the following information for the preceding calendar year, which is the reporting year:

1. The amount of groundwater delivered by the municipal provider to each parcel of water district member land, identified by the applicable tax parcel number, and the basis for the calculation of the amount of groundwater delivered.

2. The amount of groundwater delivered by the municipal provider to the water district member land, and the basis for the calculation of the amount of groundwater delivered.

3. The amount of excess groundwater delivered by the municipal provider to the water district member land, and the basis for the calculation of the amount of excess groundwater delivered.

4. The water district parcel replenishment obligation of each parcel of water district member land, identified by the applicable tax parcel number.

5. Such other information as the district may reasonably require.

B. On or before March 31 of each year after the publication of the resolution described in section 48-4981, each municipal provider delivering water to a water district member service area shall file a report with the district and with the director of water resources that contains the following information for the preceding calendar year, which is the reporting year:

1. The amount of groundwater delivered by the municipal provider to all customers within the water district member service area, and the basis for the calculation of the amount of groundwater delivered.

2. The amount of excess groundwater delivered by the municipal provider to all customers within the water district member service area, and the basis for the calculation of the amount of excess groundwater delivered.

3. Such other information as the district may reasonably require.

C. The district shall confirm the calculation of the water district parcel replenishment obligation of each parcel of the water district member land and the water district service area replenishment obligation of each water district member service area, using the information provided in subsections A and B of this section.

D. To the extent allowed by the assured water supply rules adopted by the department of water resources pursuant to section 45-576, subsection H, in calculating the excess groundwater of a water district member land or a water district member service area, the municipal provider shall reduce the amount of groundwater that may be used, consistent with such rules, at a water district member land or delivered for use within the water district member service area and that is not derived from credits on a straight-line basis over the applicable period of years prescribed in such rules. The municipal provider may apply any credits applicable to the water district member land or the water district member service area as permitted under such rules.

E. The district shall prepare and file with the director of water resources on or before August 31 of each year for the prior calendar year, which is the reporting year, an annual report that includes the following information:

1. The total amount of water that was stored by the district during the reporting year pursuant to each water storage permit issued to the district under Title 45, Chapter 3.1.

2. The amount of water stored by the district during the reporting year to be credited to the district’s water district account pursuant to Title 45, Chapter 3.1.

3. The water district groundwater replenishment obligations for the reporting year and for the two calendar years preceding the reporting year, and the extent to which the district has completed the water district groundwater replenishment obligations applicable to each of those years.

4. The information prescribed in Section 45-676.01.

5. The amount of water stored by the district during the reporting year to be credited to the district’s long-term storage account pursuant to Title 45, Chapter 3.1.

6. The amount of long-term storage credits the district has transferred and credited to its water district account during the reporting year pursuant to Title 45, Chapter 3.1.

F. The district and the municipal providers required to file reports under this section shall maintain current, accurate records of the information required to be included in the reports.

G. If a municipal provider fails to file a report as required by the district, the district may assess a penalty of up to one thousand dollars per day that the report is overdue.

H. The district and the director of water resources shall determine the form of any reports to be submitted by a municipal provider pursuant to this chapter. Each report shall contain either a sworn statement or a certification under penalty of perjury that the information contained in the report is true and correct according to the best belief and knowledge of the person submitting the report.