Every licensee shall file a tonnage report twice annually, no later than July 30, covering tonnage shipped January 1 through June 30 and no later than January 31 covering tonnage shipped July 1 through December 31. All tonnage shall be reported to two (2) decimal places when less than one (1) ton is reported and to the nearest ton when more than one (1) ton is reported. Each report shall include the following information:
Ga. Comp. R. & Regs. R. 40-27-1-.04
O.C.G.A. Secs. 2-12-44, 2-12-49.