All fees levied and imposed by sections 265.130 to 265.210 shall be due and payable during the calendar year as follows: Twenty-five percent or more, based on the grower‘s estimate, prior to October first; fifty percent or more, based on the grower’s estimate prior to December first, and twenty-five percent, or the balance, prior to or on December thirty-first. The director shall require that every grower of apples secure a certificate for shipment of apples; provided, that each grower securing a certificate shall be furnished free of charge by the director suitable forms for recording the harvest, use and sale of apples from his orchard. It shall be the duty of every grower to keep a complete record of all apples harvested, used, and shipped from his orchard. A copy of such record as herein required shall be retained by the grower for a period of one year from the date thereof and shall at all times be available for and open to the inspection of the director or his authorized representative. The burden of establishing the accuracy of any such record or copy thereof shall rest on the grower making such record. It shall be the duty of every grower to submit to the director not later than December thirty-first each year a certified summary of apples produced, harvested, used and shipped during the preceding crop season. Such summary shall be entered on forms provided or approved by the director. Any person who shall violate or aid in the violation of any provision of this section shall be guilty of a misdemeanor.