Not later than the 28th day of each month, except as the commissioner may otherwise provide, each milk dealer, including a milk dealer handling only milk of his own production, shall file with the division at Albany, on forms provided for that purpose, an accurate report covering the preceding month, for each plant or other facility operated by him, showing the quantities of milk received from producers and the monies deducted from the prices otherwise paid producers or collecting cooperatives as assessments required under this Part. Such reports shall be sworn to by the milk dealer or by a responsible officer or employee authorized to act in his behalf.