(a) The taxes imposed by this act shall be due and payable on or before the twentieth day of November, February, May and August, for the periods ending the last day of October, January, April and July, respectively, during which the sales at retail subject to the tax were made. For the month ending on the thirty-first day of August, one thousand nine hundred fifty-five, the taxes imposed by this act shall be due and payable on or before the twentieth day of October, one thousand nine hundred fifty-five.

(b) Each taxpayer shall, on or before the twentieth day of November, February, May and August, make out and sign a return for the preceding tax period. For the month ending on the thirty-first day of August, one thousand nine hundred fifty-five, the return shall be made out and signed on or before the twentieth day of October, one thousand nine hundred fifty-five. Such return shall be mailed to the department in time so that it will reach the department, in the ordinary course of the mails, on or before the twentieth day of the month succeeding the period with respect to which the return is made.

(c) The return shall be on a form prescribed by the department. The department shall distribute return forms to taxpayers but no taxpayer shall be excused from liability for failure to file a return or pay the tax because he has failed to receive a form.

Each such return shall show:

Any such return may be signed by a duly authorized agent of the taxpayer with the same effect as if signed by the taxpayer himself.

Any person making a false return shall be guilty of perjury to the same extent as though the return had been sworn to.

(d) A remittance for the amount of the tax shall accompany each quarterly return.