Every retail dealer in Tobacco shall, on or before the tenth day a of each month, make to the Commissioner of Customs, Salt, and Opium, or other Officers as aforesaid, a separate return for each shop or place of sale for which he holds a license, showing the quantity of Tobacco on hand therein at the beginning of the preceding month, the quantity received during such month, and the persons from whom, and the dates on which, he received it, and the stock remaining at the close of such month; and any retail dealer who refuses or neglects to make such return, or makes a false return, shall be liable be deprived of his license by the said Commissioner or other Officer aforesaid, and to pay a fine not exceeding two hundred Rupees.