The Department may require a person to submit to the Department a report on personal property that contains the information listed in subsection (b) of this section, if the person: moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed; moves personal property from outside this State to a county or municipal corporation inside this State; or possesses, cares for, or manages any personal property that: is not assessed; or the Department suspects is not assessed. The report on personal property shall contain: a list of: all personal property assessable by the Department; and all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and the name of each person who owns an item of the personal property.