(a) Every person subject to a license or registration certificate under this chapter shall annually, on February 1, report to the commissioner, on blanks furnished by the commissioner, the location of the business and description of the premises, the name of the owner and manager, the amounts of the different dairy products or trade products processed, manufactured or distributed by the person during the year ending December 31 preceding, and other reasonable information the commissioner may prescribe.

(b)

(1) Every person licensed to buy milk and cream under this chapter shall keep, for a period of three (3) years, a legible record of all purchases made at the place where purchases are made, showing the weight of the purchases and test of the milk and cream at the place of purchase on the chemical or physical constituents and the total amount paid for the milk and cream.

(2) When a patron or producer is paid for milk or cream, a record shall be given the patron or producer showing the total amount paid and all factors, including gallons or weight, test, and price per unit used in arriving at the total amount paid to the patron or producer. This record shall also show any and all deductions made in determining the patron's or producer's net settlement. A duplicate copy of the record required by this subsection (b) or a duplicate of the check, where the required information is carried on the check, shall be kept on file for a period of three (3) years.

(3) If and when grades of milk and cream are established, the grades of the milk and cream shall be included in the purchase report and patron's and producer's record.

(4) It is unlawful not to keep these records or to falsify them.