(1) On or before the last day of each month every holder of a producing coal mining lease shall make a report to the department on a form the department prescribes showing:
(a) the number of tons mined during the preceding calendar month;
(b) the price obtained for the number of tons mined during the preceding calendar month at the mine;
(c) the total amount of all sales; and
(d) any additional information required by the department.
(2) The report must be verified by the lessee and be accompanied by payment of the royalty due the state for the preceding month as shown by the report.