(a) On or before the last day of February in each year, every taxpayer shall file with the department, in the manner heretofore specified for quarterly returns, an annual return covering the entire preceding calendar year or such part thereof as the taxpayer was engaged in a business as a retail dealer. For the period ending on the thirty-first day of August, one thousand nine hundred fifty-five, and including those periods not previously covered by an annual return, the annual return shall be filed on or before the last day of October, one thousand nine hundred fifty-five. Such return shall be in addition to and not in lieu of returns required to be filed under the provisions of sections three hundred one or three hundred two.¹

(b) Each such annual return shall include all items required for returns in section three hundred one hereof for the entire calendar year with respect to which it is made and shall be signed by the taxpayer or his authorized agent. Any person making a false return shall be guilty of perjury to the same extent as though the return had been sworn to.

(c) If the amount of tax due for the preceding year as shown by the annual return of any taxpayer is greater than the amount already paid by him in connection with his quarterly or other returns, he shall send with such annual return a remittance for the unpaid amount of tax for the year.