Every dealer, seller or user in motor vehicle fuel or use fuel must provide to the Tax Administrator on or before the date required in Section 17.105.045 on forms prescribed, prepared and furnished by the Tax Administrator, a statement of the number of gallons of motor vehicle fuel or use fuel sold, distributed or used by the dealer, seller or user during the preceding calendar month. The statement must be signed by the dealer, seller or user or the dealer's, seller’s or user’s agent.