(1)  A lessee, irrespective of whether or not minerals have been produced or sold during a quarter, is to submit to the Director within 30 days after the end of each quarter a report containing details of the production and sales of minerals for that quarter.

(2)  A licensee who has sold minerals during a quarter is to submit to the Director within 30 days after the end of each quarter a report containing details of the production and sales of minerals for that quarter.

(3)  A report is to be in an approved form.