(1) Each distillery shall file with the department a monthly tax report, as required by 16-1-424, MCA, showing the following information:

(a) the total number of proof gallons manufactured, distilled, rectified, bottled, or processed and sold nationwide;

(b) the total amount of liquor provided to consumers for on-premise consumption with or without charge at the distillery; and

(c) the total number of bottles sold to consumers at retail for off-premise consumption.

(2) The form must be accompanied by payment of the tax pursuant to 16-1-424, MCA, on or before the 15th day of each month for liquor sold during the previous month.