The importer shall report pursuant to § 10-47B-95, if deemed necessary by the secretary:
(1) All motor fuel and special fuel acquired from an out-of-state supplier imported into South Dakota for which the terminal operator has issued a bill-of-lading indicating South Dakota as the destination state;
(2) The out-of-state supplier's license number if acquired from an out-of-state supplier; and
(3) A schedule of all imports delivered into this state including the names and addresses of all customers or off-loading locations.