Section 824.030 - Annual report to department; penalty(1) Every railroad shall annually, on or before May 1, unless additional time is granted, file with the Department of Transportation a report verified by a duly authorized officer, in such form and containing such information as the department shall prescribe, covering the year ending December 31 next preceding.(2) Any railroad failing to make such report shall forfeit to the state, for each day's default, a sum not to exceed $100, to be recovered in a civil action in the name of the State of Oregon.