Section 301. Monthly Returns and Payment.--(a) The taxes imposed by this act shall be due and payable in monthly installments on or before the twentieth day of the calendar month succeeding the month during which the purchase of tangible personal property on the storage, use or other consumption of which the tax is being paid is made.
(b) Each taxpayer or seller maintaining a place of business in this Commonwealth shall make out and sign a return for the preceding calendar month. Such return shall be mailed to the department in time so that it will reach the department, in the ordinary course of the mails, on or before the twentieth day of the month succeeding the month during which the purchase of tangible personal property on the storage, use or other consumption of which the tax is being paid is made. The return shall be on a form prescribed by the department.
(c) Each such return shall show:
(1) The price of each such purchase of tangible personal property by such person during such preceding monthly period, the storage, use or consumption of which is subject to tax;
(2) The amount of tax due;
(3) Such other information as the department may deem necessary for the proper administration of this act.
(d) Any such return may be signed by a duly authorized agent of the taxpayer with the same effect as if signed by the taxpayer himself. Any person making a false return shall be guilty of perjury to the same extent as though the return had been sworn to. A remittance for the amount of the tax shall accompany each return.