Section 12-28-1380 - Persons purchasing gallons user fee-exempt for resale to government entities must file report(A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report.(B) The report must contain: (1) total volume of net gallons acquired from the authorized supplier user fee-exempt;(2) identification of authorized supplier;(3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;(6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;(7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases;(8) other information the department may require;(9) sworn statement by the vendor as to the accuracy of the information contained in the report.1995 Act No. 136, Section 2.