Each petroleum transporter required by regulation to report to the Comptroller shall: report monthly on the form required by the Comptroller all motor fuel that the petroleum transporter imports into or exports from the State; keep for 2 years a record of each interstate and each intrastate shipment of motor fuel; on request, provide these records to the Comptroller; and report immediately to the Comptroller the loss of any motor fuel, unless the loss is due to: temperature correction; or a spill that is reported to another State unit.