(1) A revised report is required if data provided to the department is found to be erroneous or incomplete and the volume, as previously reported, would be changed as a result of the error or omission by a difference of five percent (5%) or greater from the originally submitted figures.

(2) Errors or omissions must not be corrected by adjusting the data in subsequent original reports.

(3) A resubmission or clarification of an original report must also be provided, if requested by the department to replace an illegible, incomplete, or missing report.