Every licensee shall file with the Department of Finance not later than 4 months after the close of its fiscal year a statement, duly certified by an independent public accountant, of its receipts from all sources whatsoever during the fiscal year and of all expenses and disbursements, itemized in the manner and form directed by the Department of Finance, showing the net revenue from all sources derived by the licensee during the fiscal year covered by such statement.

45 Del. Laws, c. 303, § ?11; 28 Del. C. 1953, § ?529; 52 Del. Laws, c. 276, § ?2; 57 Del. Laws, c. 741, § ?30B; 66 Del. Laws, c. 303, § ?261(a);