Each manufacturer, importer and importer-dealer of fuel, crude oil, end products derived from oil, or any other hydrocarbon mixture in the Virgin Islands shall file with the Director, under such regulations as the Director shall prescribe, a return of his fuel taxes made under penalty of perjury, showing the number of gallons of fuel imported or manufactured, and sold by him or consumed by him during the preceding month, and the number of gallons sold to the Government of the Virgin Islands and to other purchasers for uses declared to be exempt from tax under section 93 hereof. The reports and payments of each calendar month shall be due within thirty (30) days after the end of each month.