Every manufacturer or severer liable for the forest products tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a return on forms prescribed by the Department showing:
1. The kinds and gross quantity of forest products severed, used, consumed, processed, or stored during the preceding quarter upon which the person is liable for the tax;
2. The county or counties in which such products were severed from the soil;
3. The gross quantity of forest products severed from soil outside this Commonwealth; and
4. Other reasonable and necessary information pertaining thereto as the Department may require for the proper enforcement of the provisions of this chapter. At the time of rendering such quarterly returns, the manufacturer or severer liable for the tax shall pay to the Department the forest products tax on all forest products severed from the soil in this Commonwealth and embraced in such return.