(1) A pharmacy located in Kentucky which has a robbery or theft of a controlled substance shall immediately following the robbery or discovery of the theft report the incident to a law enforcement agency serving the geographic area in which the pharmacy is located.
(2) A pharmacy which has mailed or shipped a controlled substance to a location in Kentucky and learns that the mailing or shipment did not arrive shall within three (3) business days report that nonreceipt to:
(a) The Department of Kentucky State Police; and (b) If applicable, the United States Postal Inspection Service.
(3) (a) The reports required pursuant to subsections (1) and (2) of this section shall contain at a minimum, if known and applicable:
1. The name, National Drug Code, and quantity of each controlled substance involved;
2. A description of the circumstances of the loss;
3. The names and contact information of any witnesses; and 4. The name and description of any person suspected of committing the offense or causing the loss.
(b) The Board of Pharmacy may by administrative regulation authorize a pharmacy to submit a completed DEA 106 form or a successor form in lieu of the data elements required by this subsection.