At least three times a year, a tip jar licensee shall submit to the county commissioners a report concerning the tip jars the person operates. Each report shall: identify gaming stickers used; indicate the number of tip jars in operation; indicate the number of tip jar packets purchased; and include any additional information that the county commissioners require. This subsection only applies to a person who qualifies for a tip jar license under § 13-2420(b)(7), (8), or (9) of this subtitle. In accordance with regulations of the county commissioners, a person subject to this subsection shall include in each report an accounting of receipts and disbursements made in connection with tip jars for the reporting period. Each report shall include a written statement, signed by the individual making the report, in which the individual affirms under the penalties of Part III of this subtitle and under the penalty of perjury that the contents of the report are true to the best of the individual’s knowledge, information, and belief. This subsection only applies to an organization that qualifies for a tip jar license under § 13-2420(b)(1) through (6) of this subtitle. Each report for an organization that is subject to this subsection: shall be filed by an officer of the organization; and in accordance with regulations of the county commissioners, shall include for the reporting period an accounting of: all receipts in connection with the operation of a tip jar; and the disbursements made in compliance with § 13-2435(e) of this subtitle. In filing a report under this subsection, the officer of the organization may not: fraudulently use a false or fictitious name; knowingly conceal a material fact; knowingly make a false statement; or otherwise commit fraud. A person who violates paragraph (3) of this subsection is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 90 days or a fine not exceeding $1,000 or both.