In the event any school district, charter school, or educational service district fails to submit data by the due date established or in the form required by the superintendent of public instruction and the data are unavailable for calculations pursuant to this chapter or the biennial Operating Appropriations Act, the superintendent of public instruction shall either:

(1) Perform calculations and make payments as if the school district, charter school, or educational service district reported zero data; or

(2) Delay calculations and payments to the school district, charter school, or educational service district until the next monthly apportionment payment or until after data are submitted in the form required.

If a school district, charter school, or educational service district is unable to report by the due date or in the form required by the superintendent of public instruction due to extenuating circumstances, the district or charter school may request to make a tentative report. If the superintendent of public instruction agrees that extenuating circumstances exist and if the tentative report is received in time for the calculations, the superintendent of public instruction may use such tentative report for calculations and payments until such time as the district or charter school submits the final required data: Provided, That a tentative report shall not be used for more than one monthly apportionment calculation without consent of the superintendent of public instruction.