The assessment shall be paid by the grower and shall be due on or before the time when such apples are first handled in the primary channels of trade and shall be paid at such times as the commission may by rule or regulation prescribe, but not later than sixty (60) days from the date on which the apples were handled in the primary channels of trade.
The commission shall by rule or regulation prescribe the method whereby the grower remits the assessment, and for that purpose may require the grower to file with the commission his sworn statement containing the information concerning all apples grown, handled, packed, shipped or processed by him, and the amount of tax due.