Except as provided in § 9-208 of this subtitle, each motor carrier shall: complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and provide other information that the Comptroller considers necessary to enforce this subtitle properly. To identify properly persons listed in a return, each motor carrier shall include in the return: the Social Security number or other federal identifying number of the person; and if the Comptroller requires, United States Department of Transportation (US DOT) identification number.