A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return:
(1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and
(2) for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.