(a) The fee imposed by this part shall be payable for quarterly periods as follows: (1) January 1 through March 31;(2) April 1 through June 30;(3) July 1 through September 30; and(4) October 1 through December 31.(b) It is the duty of all distributors of automotive oil on or before the twenty-fifth day of the month following the close of the periods set out above to transmit to the commissioner of revenue, upon forms prescribed and furnished by such commissioner, returns showing such information as such commissioner considers pertinent to the administration of this part. A separate return shall be filed for each separate location or business.(c) The return shall be accompanied by payment of all fees due.(d) Failure to file a return and/or pay the fee due under this part prior to the date provided by this section shall cause the fee to become delinquent and subject to interest and penalty as provided in title 67, chapter 1, part 8.Acts 1993, ch. 185, § 10.