1. On or before April 1 of a year in which a drug is included on either or both of the lists compiled pursuant to paragraph (b) or (c) of subsection 1 of NRS 439B.630, the manufacturer of the drug shall submit to the Authority:
(a) A report describing the reasons for the increase in the wholesale acquisition cost of the drug described in paragraph (b) or (c), as applicable, of subsection 1 of NRS 439B.630; and
(b) A statement signed by the person responsible for compiling the report under penalty of perjury affirming the accuracy of the information in the report.
2. The report submitted pursuant to paragraph (a) of subsection 1 must include, without limitation:
(a) A list of each factor that has contributed to the increase;
(b) The percentage of the total increase that is attributable to each factor;
(c) An explanation of the role of each factor in the increase; and
(d) Any other information prescribed by regulation by the Authority.