A recipient of a partial abatement of taxes pursuant to NRS 701A.300 to 701A.390, inclusive, shall submit to the Office of Energy and the board of county commissioners of the county in which the facility is located a certified payroll report on a form or in a format prescribed by the Director. The certified payroll report must:
1. Be accompanied by a statement certifying the truthfulness and accuracy of the payroll report;
2. Include the information contained in the records required to be kept pursuant to NRS 701A.377; and
3. Be submitted quarterly during the term of construction of the facility and annually at all other times.