Sec. 3. Any local unit that provides fire service shall make semiannual fire service reports to the state fire marshal as follows:
(1) For the six (6) month period from July 1 through December 31 of a year, by January 31 of the following year.
(2) For the six (6) month period from January 1 through June 30 of a year, by July 31 of the year.