(1) A person who raises or owns livestock in the state of Montana subject to the per capita fees under 15-24-921, MCA, and the requirement of a written statement under 15-24-903, MCA, must submit a completed livestock reporting form.

(2) The completed livestock reporting form must be submitted no later than March 1. The department will inform the livestock owner of their obligation to complete and submit a livestock reporting form and advise the livestock owner that they are subject to penalty under the provisions of 15-8-309 and 15-24-904, MCA, for failure to submit the reporting form in a timely manner.

(3) If a livestock owner fails to complete and submit a livestock reporting form during the time frame set forth in (2), the department may assess a $25 penalty under 15-8-309 and 15-24-904, MCA.

(4) If a livestock owner fails to submit a completed livestock reporting form, the department will estimate livestock numbers based upon the best information available. The department may utilize previously reported livestock numbers, brand inspections, or other available information as a basis for its estimation.

(5) Statements submitted after the deadline in (2) may be assessed a penalty unless:

(a) the livestock owner provides evidence of their inability to comply due to hospitalization, physical illness, infirmity, or mental illness; and

(b) evidence that this/these conditions(s), while not necessarily continuous, existed at sufficient levels in the period of January 1 to March 1 to prevent timely filing of the reporting form.