(1) On the 15th day of July each year, the sheriff of each county with a detention center must file an employer report with the board.

(2) The employer report will include information necessary for the board to determine the appropriate retirement system for detention officers, as of June 30 of each year, including:

(a) each detention officer's name, social security number, retirement system and date of initial employment in current position;

(b) whether the employee is employed in a detention center, is acting as a detention officer, and has completed a detention officers' basic course or equivalent training at a training school meeting the minimum standards of the board of crime control or is expected to receive such training within the time allowed by ARM 23.14.526.

(3) After the initial sheriffs' employer report, on or before the first working day of the fiscal year, the board will provide each sheriff a form containing the information from the immediately preceding report, on which the sheriff only need provide new information or corrections for filing with the board.

(4) Payment of the detention center payroll contributions will be considered delinquent pursuant to 19-2-506 , MCA, until both the required contributions and valid employer reports are received by the board.