A. Each groundwater replenishment district shall file an annual report with the director that includes:
1. The total amount of water that was stored by the district during the reporting year pursuant to each water storage permit issued to it under this chapter.
2. The amount of water stored by the district during the reporting year to be credited to the master replenishment account.
3. The amount of water stored by the district during the reporting year to be credited to the district's long-term storage account.
4. The amount of long-term storage credits the district has transferred and credited to its master replenishment account during the reporting year.
5. If the reporting year was a drought year, as defined in section 48-4401, for any district member:
(a)The amount of any debit
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A. Each groundwater replenishment district shall file an annual report with the director that includes:
1. The total amount of water that was stored by the district during the reporting year pursuant to each water storage permit issued to it under this chapter.
2. The amount of water stored by the district during the reporting year to be credited to the master replenishment account.
3. The amount of water stored by the district during the reporting year to be credited to the district's long-term storage account.
4. The amount of long-term storage credits the district has transferred and credited to its master replenishment account during the reporting year.
5. If the reporting year was a drought year, as defined in section 48-4401, for any district member:
(a) The amount of any debit that was registered to the district's drought relief account for the reporting year, as provided in section 48-4467.
(b) Each district member's share of the debit.
(c) The ending balance of the account.
(d) The historic annual per acre surface water deliveries, as defined in section 48-4401, for the reporting year of each irrigation district and water users' association that delivered surface water for non-irrigation use on land in the district during the reporting year.
6. Each district member's replenishment obligation determined pursuant to section 48-4463.
7. Other information as the director may require.
B. The annual report shall be maintained on a calendar year basis and shall be filed no later than May 15 of each year for the preceding year, which is the reporting year.
C. In addition to the annual report required by this section and section 45-632, each groundwater replenishment district member shall file an annual report with the director that includes the information prescribed by section 48-4463, subsection A. The annual report required by this subsection shall be maintained on a calendar year basis and shall be filed with the director no later than March 31 of each year for the preceding calendar year which is the reporting year.
D. The director may assess and collect a penalty of up to one thousand dollars for each day that a report is delinquent for a groundwater replenishment district or one of its members that is required to file an annual report and that fails to file the report when due. The director shall deposit, pursuant to sections 35-146 and 35-147, all penalties collected pursuant to this section in the state general fund.