(a) The excise tax report required under § 23-114-602 shall include the following information:
(1) The total number of bingo faces sold to all licensed authorized organizations in this state; and
(2) Any other information that the Secretary of the Department of Finance and Administration determines is necessary to properly administer the excise tax levied by this subchapter.
(b) A taxpayer shall maintain records to substantiate the contents of each report.