Each milk dealer, except as the commissioner may otherwise provide, shall file with the Division of Dairy Industry Services, not later than 120 days after the end of his fiscal year, a statement of his assets, liabilities and net worth at the close of the fiscal year, a statement of income, expenses, profit or loss for the fiscal year, and a statement showing the sources and application of funds for his business during the fiscal year. Such statements, unless prepared by a certified public accountant or a licensed public accountant, must be sworn to by the milk dealer or, if a corporation, by a responsible officer of the same.